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Author: 

Connecticut.  Laws, 
statutes,  etc. 

Title: 

Tax  laws  of  the  state  of 
Connecticut 

Place: 

Hartford 

Date: 

1881 


95-^2452-  (^ 


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Connecticut.   Laws^  statutes,  etc. 

Tax  laws  of  the  state  of  Connecticut. 
Compiled  and  published  by  order  of  the 
General  assembly.  Hartford,  ViTiley,  Waterman, 
(5c  Eaton,  1881. 

32  p.      25^"^. 


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TAX  LAWS 


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STATE  OF  COINECTICUT. 


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Compiled  and  Published  by  order  of  the  General  Assembly. 


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HARTFORD : 
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CONTENTS. 


Assessments, 


Collection  of  Taxes, 


School  District  Taxes, 


County  Taxes, 


Military  Taxes, 


Chap.  T. 


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TAX  LAWS  OF  CONNECTICUT. 

GENERAL  STATUTES,  TITLE  XIL 
With  Additions  and  Amendments  to  1881. 

^^The  foot  not^s  are  taken  from  Gen.  Statutes,  and  give  no  decisiuns  lat«r  than  1875. 

*  Chapter  I. 

ASSESSMENT. 


Section. 

1.  AB*»ef»»or8  to  require  llstf. 

2.  Lists  to  specify  property. 

3.  Lists  to  be  verified. 

4.  Re-«identa  to  <jive  in  lists. 

5.  As><e83ors  may  add  to  list  after  notice. 

6.  To  have  control  of  lists  and  abstract  of 

previous  year. 

7.  Assessment  of  ta.x^ablc  property  of  non- 

residents. 

8.  Assessors  to  perfect  list«»  and  lodge  ab- 

stract with  town  clerk. 

9.  Assessors  u>  swear  to  abstract 

10.  Polls,  how  assessed. 

11.  Exemption  of  im)1Is. 

12.  Property  exempt  from  taxation. 
18.     Kcal  estate  liable  to  taxation. 

14.  Personal  properly  liable  to  taxation. 

15.  Merchandising,  &c.,  earned  on  out  of 

the  State,  exempt. 
IG.    Property  taxed ouiofthisState,cxenipt. 
17     Rule  of  valuation. 

18.  Property  of  corporations,  how  a'^sessed. 

19.  Where  taxed. 

20.  Bank  and  other  stocks,  where  to  be 

taxed. 

21.  Returns  bv  cashiers  to  assessors. 

22.  Returns  of  property  held  in  pledge. 

23.  Penalty  for  evasive  transfer  of  stock. 

24.  Penalty  if  stockholder  give  untrue  resi- 

dence. 

25.  Personal  property  in  hands  of  trustee, 

where  taxed. 

26.  Estate  of  insolvent  debtor,  and  deceased 

persons,  where  taxed. 


Section. 

27.  Taxes  on  estate  held  by  tenant  for  life 
or  years. 

28  Taxation  of  materials  or  goods  of  man- 
n  factories. 

20.  InU^rest  of  traders,  manufacturers,  and 
mechanics,  where  taxed  ;  rule  of  val- 
uation. 

3(J.    Traders,  how  taxed,  if  not  located. 

31.  Water  power,  how  taxed. 

32.  When  located  in  more  than  one  town. 
*1    Taxation  of  do<rs. 

34.  Meeting  of  hoard  of  relief  and  duties. 

35.  Appeals  to  board  of  relief  from  Jissess- 

ors. 
3<5.    May  reduce  lists. 

37.  Indebtedness  to  be  deducted  by  board 

of  relief. 

38.  To  be  added  to  the  list  of  the  creditor. 

39.  Bourd  of  relief  not  to  reduce  list  not 

sworn  to. 

40.  Amount  of  deduction. 

41.  Limitation  of  appeals. 

42.  Abatement  of  polls. 

43.  Town   clerk   to   transmit   abstract    to 

Comi>troller. 

44.  Board  of  equalization,  how  constituted, 

and  their  [>owers. 

45.  Notice  to  town  clerks  of  additions  or 

deducticus. 
4<».    Taxes  to  be  laid  on  list  of  preceding  or 

succeeding  year. 
47.    Selectmen  to  make  rate-bill,  when  tax 

not  laid. 


Section  1.     The  assessors  in  each  town  shall,  on  or  before  the 


1S51. 


fifteenth  day  of  October,  annually,  post  on  the  sign-posts  therein,  qui^Ts'S.^  **■ 
or  publish  in  a  newspaper  published  in  said  town,  a  notice  requir- 
ing all  persons  therein,  liable  to  pay  taxes,  to  bring  in  written  or 
printed  lists  of  the  taxable  property  belonging  to  them  on  the  first 
day  of  October  in  that  year. 

Sec.  2.     Such  lists  shall  specify  the  different  kinds  of  property.  Lists  to  specirj 
except  that  household  furniture,  libraries,  and  tools  may  be  set  in  i»'"*'i*e»'7- 
the  list  in  gross;  and  shall  also  contiiin  one  general  head,  embrac- 
ing all  taxable  property  not  specifically  mentioned  ;  and  the  tax- Estate  of  mar- 
able  estate  of  married  women  shall  be  set  in  the  lists  of  their  hus-  i'^  '^""*'!:. 

1  -I  HOW  ftSSCSS^iKl* 

bands. 


lb. 


ACTS  OF  1880,  CHAPTER  LVII. 

[Ad  Act  conceraing  Taxation  of  Separate  Property  of  Married 

Women. 

Be    it    enacted  hy    the    Senate  and   House   of  Representatives    in 
General  Assembly  convened: 
The  separate  taxable  property  of  every  married  woman  shall 
be  listed  for  taxation  in  her  name  if  she  shall  give  in  a  list  of  the 
same  to  the  assessors  according  to  law,  or  if  her  husband  shall, 
within  the  time  required  by  law  for  giving  in   lists  of  taxable 
property,  give  not.ice  in  writing  to  the  assessors  or  either  of  them 
particularly  specifying  her  separate  taxable  property,  and  that  he 
requests  that  it  be  listed  in  her  name:  provided,  however,  if  such 
property  of  the  wife  is  not  so  listed  in  her  name  by  her  or  upon 
her  husband's  request,  it  may  be  placed  by  the  assessors,  or  by 
the  board  of  relief  if  omitted  by  the  assessors,  in  the  name  of 
either  husband  or  wife,  at  the  discretion  of  the  assessors  or  board 
of  relief;  and  any  tax  laid  upon  such  property  shall,  if  otherwise 
legal,  be  a  lawful  tax  against  the  person  in  whose  name  it  is  so 
set  in  the  list;  and  such  property  shall  be  liable  to  be  levied  on 
and  sold  for  the  payment  of  such  tax  and  costs  of  collection,  and, 
if  the  property  be  real  estate,  the  lien  thereon  may  be  continued 
for  the  tax,  as  provided  by  chapter  seventy-third  of  the  public 
acts  passed  in  the  year  1879.] 


Lists  to  l»c  veri 
fled  by  ualh. 


185S.      1865. 
Residents  to 
give  in  lists. 


.     Sec.  3.     At  or  before  the  time  any  person  shall  deliver  bis  list 
to  the  assessor,  he  shall  make  oath  before  the  assessor  or  other 
proper  authority  that  said  list,  according  to  the  best  of  his  knowl- 
edge, remembrance,  or  belief,  is  a  true  statement  of  all  his  prop- 
erty liable  to  taxation,  and  that  he  has  not  conveyed,  or  tempora- 
rily disposed  of  any  estate  for  the  purpose  of  evadino-  the  orovis- 
ions  of  this  Title.*  °        ^ 

Sec.  4.     Each  resident  of  any  town,  liable  to  give  in  a  list  and 
pay  taxes  therein,  shall,  on  or  before  the  first  day  of  November, 
annually,  give  in  his  list,  made  and  sworn  to  as  herein  before  pre- 
scribed; and  if  he  shall  neglect  or  refuse  so  to  do,  the  assessors 
shall  fill  out  a  list  for  him,  putting  therein  all  property  which  they 
have  reason  to  believe  is  owned  by  him,  liable  to  taxation,  at  the 
actual  valuation  thereof,  from  the  best  information  they  can  obtain 
and  add  thereto  ten  per  cent,  of  such  valuation.f  ' 

Sec.  5.     The  assessors  in  each  town  shall  add  to  the  list  of  any 
..............J    resident  in  such  town,  and  of  any  non-resident,  who  shall  give  in 

adcMo  list  after  his  list  made  and  sworn  to  in  the  manner  herein  before  prescribed 
any  taxable  property  which  they  have  reason  to  believe  is  owned 
by  him,  and  which  has  been  omitted  in  said  list;  but  such  assess- 
ors shall,  on  or  before  the  twentieth  day  of  December  in  the  year 
in  which  such  addition  shall  be  made,  give  him  notice  thereof  in 
writing,  and  if  he  shall  not  be  a  resident  of  such  town,  such  notice 
'  1  — — ■ — - 

*  What  oath  sufficient.    28  Conn.,  148, 

t  List  of  real  property  against  bankrupt  corporation  of  another  state,  made  by  assessors  befor. 
record  of  assignment  in  this  state,  good.    36  Conn.,  2S8.  i»a»e»»on5  oeiord 


1851. 
1866.      1870. 
Assessors  may 


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addressed  to  him  at  the  town  in  which  he  resides,  and  sent  by 
mail,  postage  paid,  shall  be  a  sufficient  notice. 

Sec.  6.  The  assessors,  while  in  session  to  perfect  the  lists  and 
make  the  abstracts  thereof,  may  take  from  the  town  clerk's  office 
the  lists  and  abstract  of  the  town  for  the  previous  year. 

Sec.  7.  The  taxable  property  of  non-residents  shall  be  ar- 
ranged in  separate  assessment  liste,  from  the  best  information  to 
be  obtained.* 

Sec.  8.  When  the  lists  of  any  town  shall  have  been  so  re- 
ceived or  made  by  the  assessors,  they  shall  equalize  the  same,  if 
necessary ;  make  any  other  assessments  omitted  by  mistake  or  re- 
quired by  law;  arrange  said  lists  in  alphabetical  order;  make  an 
abstract  thereof,  including  the  ten  per  cent,  added  to  said  lists,  and 
lodge  said  lists  and  abstract  in  the  town  clerk's  office,  on  or  before 
the  fifteenth  day  of  December,  annually,  for  public  inspection.! 

Sec.  9.  Every  assessor,  before  lodging  such  abstract  with  the 
town  clerk,  shall  take  and  subscribe  the  oath  provided  by  law, 
which  shall  be  certified  by  the  magistrate  administering  the  same, 
and  indorsed  upon,  or  attached  to,  said  abstract. 


1S74. 
To  have  control 
of  lists  and  ab- 
stract of  pre- 
vious vear. 

1S51. 
Assessment  of 
taxable  property 
of  non-residents. 

1S5I.      1S6I. 
Assessors  lo  per- 
fect lists,  and 
lodge  Hbstract 
with  town  clerk. 


1S51. 
As9esst»rs  to 
swear  to  ab- 
stract. 


ACTS  OF  1881,  chapter  CXVII. 

[An  Act  in  Alteration  of  an  Act  entitled  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

The  assessors  of  cities  and  boroughs  shall,  at  the  expiration  of  Assessors 
their  term  of  office,  deposit  with  the  clerks  of  their  respective  [^sJwfth'town 
communities,  all  tax  lists  filed  with  or  made  out  by  them,  to  be  <^'^'"*'- 
by  them  kept  on  file. 

CHAPTER  CI. 

An  Act  concerning  Clerical  Informalities  in  the  Assessment 

of  Taxes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

Section  1.     Any  clerical  omission  or  mistake  in  the  assessment  clerical  errors 
of  taxes  may  be,  at  any  time,  corrected  according  to  the  fact,  by  "^m^'i'^*!- 
the  assessors  or  board  of  relief,  and  the  tax  shall  be  levied  and 
collected  according  to  such  corrected  assessment. 

Sec.  2.  All  taxes,  properly  assessed,  shall  become  a  debt  due  Additional  rem- 
from  the  person,  persons,  or  corporation  against  whom  they  are  Son*^  *'**'" 
respectively  assessed  to  the  city,  town,  district,  or  community  in 
whose  favor  they  are  assessed,  and  may  be,  in  addition  to  the 
remedies  now  provided  by  law,  recovered  by  any  proper  com- 
plaint or  proceeding  at  law,  in  the  name  of  the  community  in 
whose  favor  they  are  assessed,  for  the  recovery  of  money  due  as 
in  other  cases.] 


*  This  section  is  merely  directory.    30  Conn.,  402. 

t  To  constitute  a  valid  assessment  list,  the  agency  of  a  majority  of  the  assessors  is  necessary. 
18  Conn.,  189.  The  requirements  of  the  law  must  be  strictly  complied  with.  I  Conn.,  550.  Every 
article  on  the  assessment  list  must  appear  to  be  legally  subject  to  taxation.  10  Conn.  127-  14 
Conn.,  72.  Omissions  and  mistakes  can  be  taken  advantage  o(  only  by  those  in  whose  Tists  they 
occur.  15  Conn.,  447.  Assessors  liable  for  altering  an  assessment  list,  after  it  has  been  perfected 
and  lodged  with  the  town  clerk.    2S  Conn.,  2U1.    An  assessment  list  is  not  a  record.    30  Conn    294. 


t 


.^i- 


1851. 

ISbi.        1856. 

1865.        1869. 

1811.        1873. 
Exemptiun  of 
polls. 


6 

1871.^^*1878.       ^^^'  1^-     Every  male  person  between  the  ages  of  twenty-one 
Sd  ^^^"^  **■  ^^^  seventy  years  shall  pay  a  poll  tax  of  one  dollar,  and  no  more, 
for  town  and  state  taxes. 


EXEMPTIONS. 

Sec.  11.  The  polls  of  the  following  persons  shall  be  exempt 
from  taxation :  students  in  colleges  and  incorporated  academies; 
the  active  members  of  fire  engine,  hook  and  ladder,  and  hose  com- 
panies, daring  their  time  of  service;  engineers,  or  wardens,  of  any 
fire  department,  in  any  city,  town,  or  borough,  who  shall  have 
served  as  such  for  six  successive  years,  subsequent  to  the  seven- 
teenth day  of  June,  one  thousand  eight  hundred  and  fifty  two; 
field  and  staff  officers,  who,  being  duly  uniformed,  armed,  and 
equipped,  have  legally  performed  military  duty,  during  the  year 
next  preceding;  any  officer,  musician,  and  private  of  the  active 
militia  companies,  who  shall  on  or  before  the  twentieth  day  of 
October,  annually,  produce  a  certificate  from  the  commanding 
officer  of  the  company  to  which  he  btilongs,  that  he  has  performed 
military  duty,  uniformed  and  equipped  according  to  law,  during 
the  preceding  year,  or  been  prevented  from  doing  the  same  by  any 
reasonable  cause;  persons  who  have  faithfully  served  the  full 
term  of  five  years  in  the  active  militia,  since  the  sixth  day  of  July, 
one  thousand  eight  hundred  and  sixty  five,  or  who  pay  a  military 
commutation  tax,  or  who  served  in  the  army  or  navy  of  the  United 
States  in  the  late  rebellion,  not  less  than  one  year,  and  were  hon- 
orably discharged  therefrom,  or  discharged  on  account  of  wounds 
or  sickness  incurred  in  such  service  and  in  the  line  of  duty,  or  of 
the  expiration  of  their  term  of  service. 

Sec.  12.     The  following  property  shall  be  exempt  from  tax- 
ation : 

All  property  belonging  to  the  United  States,  or  this  state; 
buildings,  with  their  appurtenances,  belonging  to  any  county, 
town,  city,  or  borough;  buildings  or  portions  of  buildings  exclu- 
sively occupied  as  colleges,  academies,  churches,  or  public  school- 
houses  or  infirmaries;  parsonages  of  any  ecclesiastical  society  to 
the  value  of  five  thousand  dollars,  while  used  solely  as  such  • 
buildings  belonging  to  and  used  exclusively  for  scientific,  literary' 
benevolent,  or  ecclesiastical  societies,  not  including  any  real  estate 
conveyed  by  any  ecclesiastical  society,  or  public  or  charitable  in- 
stitution, without  reserving  an  annual  income  or  rent,  or  by  a 
conveyance  intended  to  be  a  perpetual  alienation ;  all  lands  used 
exclusively  for  cemetery  purposes;  the  estate,  to  the  amount  of 
one  thousand  dollars,  of  pensioned  soldiers  and  sailors,  who  served 
in  the  army  or  navy  of  the  United  States,  in  the  war  of  the  rebel- 
lion, and  enlisted  from  and  were  credited  on  the  quota  of  this 
state ;  of  the  pensioned  widows  and  mothers  of  such  soldiers  or 
sailors ;  and  of  the  pensioned  widows  and  mothers  of  soldiers  and 
sailors,  who  served  in  the  army  or  navy  of  the  United  States,  in 
previous  wars,  and  were  killed  or  died  from  wounds  received^  or 
disabilities  contracted,  in  said  service;  the  estate,  to  the  amount 
of  three  thousand  dollars,  of  any  person,  who,  by  reason  of  blind- 


1851.  1852. 
1856.  1869. 
1871.        1872. 

Property  ex- 
empt from  taxa- 
tion. 

Public  property. 


1871. 
Land  held  for 
charitable  uses. 


1851. 
Cemeteries-. 

1871.        1872. 
Estate  of  pen- 
siuners. 

See  Acts  of  1877, 
1879,  1880,  1881, 
following  this 
Bectioa. 


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ness,  is  unable  by  his  labor  to  support  himself  and  family ;  such 
exemption  to  be  granted  only  in  the  town  in  which  such  estate  is 
located,  unless  he  owns  property  in  different  towns,  in  which  case 
the  exemptions  granted  in  such  towns  shall  not,  in  all,  exceed 
said  amount,  to  be  apportioned  between  such  towns  according  to 
the  value  of  such  property  in  each  ;  wearing  apparel  of  every  per- 
son and  family,  not  including  watches  and  jewelry  of  any  kind 
exceeding  twenty-five  dollars  in  value ;  household  furniture,  used 
by  and  belonging  to  any  one  family,  to  the  value  of  five  hundred 
dollars;  farming  tools,  actually  and  exclusively  used  in  the  busi- 
ness of  farming,  upon  any  one  farm,  not  exceeding  in  value  two 
hundred  dollars;  the  produce  of  a  farm,  while  owned  and  held  by 
the  producer,  actually  grown,  growing,  or  produced,  including  colts, 
calves  and  lambs,  during  the  season  next  preceding  the  time  of  list- 
ing ;  fuel  and  provisions  for  the  use  of  any  one  family;  swine,  to  the 
value  of  fifty  dollai's,  and  poultry,  to  the  value  of  twenty- five  dollai's; 
cash  not  exceeding  one  hundred  dollars;  private  libraries  and  books, 
not  exceeding  two  hundred  dollars  in  value,  and  all  public  libraries ; 
all  musical  instruments  not  exceeding  in  value  twenty  five  dollars, 
and  all  musical  instruments  used  exclusively  by  chui'ches;  all  fire 
engines,  and  other  implements,  used  for  the  extinguishment  of  fires, 
with  the  buildings  used  exclusively  for  the  safe  keeping  thereof;  the 
tools  of  a  mechanic,  actually  used  by  himself  in  his  trade,  to  the 
value  of  two  hundred  dollars;  any  horse  used  on  parade,  in  the  per- 
formance of  military  service  by  the  owner,  his  son,  ward,  or  appren- 
tice ;  all  fishing  apparatus,  actually  used  by  any  one  person  or  com- 
pany, to  the  value  of  two  hundred  dollars ;  the  stock  or  property 
of  every  incorporated  agricultural  society;  the  stock  or  securities 
issued  by  any  ecclesiastical  society,  to  raise  funds  for  the  erection, 
alterations,  or  repairs  of  any  church  edifice,  only  to  the  amount 
of  the  actual  cost  of  such  erection,  alterations,  and  repairs ;  all 
property  of  the  General  Hospital  Society  of  Connecticut  and  the 
Hartford  Hospital ;  bonds,  in  the  hands  of  the  holders  thei'eof, 
issued  by  any  town  or  city  in  aid  of  the  construction  of  the  rail- 
roads of  the  Connecticut  Western  Railroad  Company,  the  New 
Haven,  Middletown,  and  Willimantic  Railroad  Company,  the 
Shepaug  Valley  Raili'oad  Company,  the  Connecticut  Valley  Rail- 
road Company,  the  Connecticut  Central  Railroad  Company,  or 
either  of  them,  to  provide  or  i-aise  money  to  pay  for  stock  sub- 
scribed for  by  it  in  any  of  said  companies ;  but  such  bonds  or 
stock,  when  their  avails  shall  have  been  expended  in  the  con- 
struction of  any  of  said  railroads,  shall  be  assessed  and  taxed  in 
the  manner  provided  in  the  sixth  section  of  Chapter  V  of  this 
Title.* 


186T. 
Of  blind  per- 
sons. 


1851. 
Clothing  and 
furniture. 


Farm  tools  and 
produce. 


1880. 


Fuel. 

1874. 
Cash. 

Libraries. 

Masical  instru- 
ments.  1875, 
p.  62. 

Fire  engines. 

1S71. 
Mechanie''s 
tools. 


Fishing  appara- 
tus. 

18«9. 
Stocks  of  agri- 
cultural and  ec- 
clesiastical so- 
cieties, &c. 


1878. 
Hospitals. 


1869. 

^Certain  railroad 
[bonds. 


*Tho  statute  of  1702,  exemptin":  from  taxation  certain  lands  given  for  the  maintenance  of  the 
ministry  of  the  gospel,  or  for  auy  public  ur  charitable  use,  did  not  constitute  a  contract  between 
this  State  and  the  donors  or  donees  that  such  property  should  forever  remain  so  exempt;  but  if  it 
is  a  contract,  a  lease  for  999  years,  without  reserving  rent,  is  a  violation  of  the  condition  of  the 
contract.  36  Conn.,  116;  and  such  property  may  bo  taxed  ut  the  will  of  the  legislature.  Ibid. 
And  no  act  since  1821  has  repealed  the  exeinptioD.  38  Conn.,  274.  But  if  the  parties  stipulated  in 
the  lease  that  the  taxes  shall  be  paid  by  the  lessee,  the  lands  are  taxable.  14  Conn.,  228.  Improve- 
ments which  are  not  permanent,  but  such  as  may  be  n^inoved  at  the  expiration  of  the  lease,  are 
taxable.  10  Conn.,  490.  Act  of  1859  is  not  unconstitutional  in  its  application  to  lands  previously 
given  to  charitable  uses.  31  Conn.,  407.  A  lease  for  999  years  is,  for  all  practical  purposes,  a  con- 
veyance in  fee.  Ibid.  Exemption  of  stock  or  property  of  a  corporation  applies  to  increased 
capital  and  preferred  stock.    80  Conn.,  290. 


i-xeiapt. 


a 


ACTS  OF  1877,  CHAPTER  XLIX. 

[An  Act  concerniDg  the  Planting  of  Trees  and  Tax  thereon. 

Be  it  enacted  hij  the  Senate  and  House  of  Mepresmtatives  in   General 
Assembly  convened: 

Tree  plantations  That  whosoever  shall  plant  any  land  in  this  state  not  heretofore 
woodland  (the  actual  value  of  which,  at  the  time  of  planting,  does 
not  exceed  fifteen  dollars  per  acre)  to  timber  trees  of  any  of  the 
following  kinds,  to  wit:  chestnut,  locust,  hickory,  ash,  catalpa, 
white  oak,  sugar  maple,  European  larch,  white  pine,  or  spruce,  a 
number  not  less  than  twelve  hundred  to  the  acre,  and  after  such 
plantation  of  trees  shall  have  grown,  on  an  average,  six  feet  in 
height,  the  owner  of  such  plantation  of  trees  may  appear  before 
the  board  of  relief,  in  any  town  in  which  such  plantations  of  trees 
may  be  located,  and,  on  proving  the  herein  mentioned  con<litions, 
such  plantations  of  trees  shall  be  subject  to  exemption  from  all 
taxation  whatever,  for  a  period  of  ten  years  next  thereafter. 

ACTS  OF  1879,  CHAPTER  XXIII. 
An  Act  concerning  Exemption  from  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

KstatpofBoidiers  That  the  cstatc,  to  the  amount  of  one  thousand  dollars,  of  all 
pensioned  soldiers  and  sailors  who  served  in  the  army  or  navy  of 
the  United  States  during  the  war  of  the  rebellion,  and  were  cred- 
ited on  the  quotas  of  other  states,  but  who  have  been  residents  of 
this  state  for  a  term  of  five  years,  shall  be  exempt  from  taxation  ; 
but  said  pensioners  shall  not  be  entitled  to  said  exemption  unless 
they  shall  have  first -filed  in  the  office  of  the  town  clerk  a  certified 
copy  of  the  certificate  entitling  them  to  said  pension. 

ACTS  OF  1880,  CHAPTER  XL VIII. 

An  Act  concerning  Exemption  from  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  JRepresentaiives  in  General 
Assembly  convened: 

That  the  estate,  to  the  amount  of  one  thousand  dollars,  of  all 
pensioned  soldiers  and  sailors  who  have  served  in  the  army  or 
navy  of  the  United  States,  shall  be  exempt  from  taxation. 

ACTS  OF  1881,  CHAPTER  LXXXV. 

An  Act  concerning  Exemption  from  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

All  pensioned  soldiers  and  sailors  of  the  United  States  who 
while  in  service  lost  a  leg  or  arm,  or  suffered  disabilities  equiva- 
lent to  the  loss  of  such  member,  shall  be  entitled  to  the  same 
exemption  from  taxation  which  is  now  by  law  accorded  to  persons 
who,  by  reason  of  blindness,  are  unable  by  labor  to  support  them- 
selves and  families.] 


and  sailors. 


It». 


lb. 


i        '      y 


>    S 


(> 


y 


y 


9 
PROPERTY  LIABLE  TO  TAXATION. 

Sec.  13.     All  property,  not  exempted,  shall  be  liable  to  taxa-        i85i. 

tion  fl^  follnwQ  .*'''''  ^  1860.         1S66. 

lion  as  lOllOWS.  Eeal  estate  liabl« 

Dwelling  houses,   with   the    buildings  and    lots  appurtenant '"  ^^*^»*»°- 
thereto,  not  exceeding   two  acres,  and    mills,  stores,  distilleries, 
buildings   used  for  manufacturing  purposes,  and   fisheries,  and 
property  in  fish  pounds,  designated  and  set  out  according  to  law  ; 
to  be  set  in  the  list  at  their  present  true  and  actual  valuation. 

Lands  and  separate  lots,  except  house  lots ;  to  be  set  in  the  list 
at  their  average  present  and  actual  valuation  by  the  acre. 

Quarries,  mines,  and  ore  beds,  whether  owned  in  fee  or  leased; 
to  be  set  in  the  list,  separately,  at  their  present  true  and  actual 
valuation;  and  if  owned  by  a  corporation,  the  whole  stock,  prop- 
erty, and  franchise  shall  be  set  in  the  list  of  the  town  where  such 
quarry,  mine  or  ore  bed  is. 

All  real  estate  shall  be  set  in  the  list  of  the  town  where  it  is 
situated.* 


ACTS  OF  1875,  CHAPTER  XXVII. 
[An  Act  in  Alteration  of  an  Act  concerning  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in   General 
Assembly  convened: 

That  money  loaned  on  interest  with  an  agreement  that  the  bor-  Taxation  of 
rower  shall  pay  the  taxes  thereon,  and  secured  bv  a  mortsac^e  of^''''"*^*'""^  ^^ 

i,,-A-i..x  1  i"  p   o^  ^*  mortgage,  where 

real  estate  in  this  state,  to  an  amount  equal  to  the  assessed  value '^«^"«'^e«' 
of  the  land  mortgaged,  as  valued  and  set  in  the  assessment  list  of  STSx?*.^^ 
the  town  where  it  is  situated,  shall  be  exempt  from  taxation  ;  and 
the  excess  of  any  such  loan  over  such  valuation  shall  be  assessed 
and  taxed  in  the  town  where  the  lender  resides,  in  the  same  man- 
ner as  other  money  on  interest,  and  all  taxes  levied  on  the  land  so 
mortgaged,  shall  be  and  remain  a  lien  on  said  land  until  paid,  and 
shall  have  priority  of  the  lien  created  by  said  mortgage:  provided,  Proviso  .a  to 
hoivever^  that  this  act  shall  not  be  construed  to  exempt  any  savincrs**^^"***^*"*^ 
bank  from  the  payment  of  its  direct  tax  to  the  state. 

ACTS  OF  1877,  CHAPTER  LIV. 

An  Act  relating  to  the  Taxation  of  Dwelling  Houses  belongino- 

to  Railroad  Companies.  °    ° 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

That  any  dwelling  house  belonging  to  any  railroad  company  Dwelling hoa«, 
shall  be  set  in  the  list  and  be  liable  to  taxation  in  the  town  where  tf'"°°*°^*" 
said  dwelling  house  is  situated,  notwithstanding  the  fact  that  the*' 
same  may  be  rented  to,  or  occupied  by,  an  employee  of  said  rail- 
road company,  and  the  amount  paid  for  taxes  on  any  such  dwell- 
ing house  or  houses  shall  be  deducted  from  the  sura  required  by 
law  to  be  paid  by  such  railroad  company  for  taxes  to  the  state 


K.  R.  Co. 


*  Machinery  contained  in  a  mill  is  taxable  as  a  part  of  the  inllL    80  Conn.,  78. 


TOP 


s 


Real  estate  of 
educational, 
beneyolent  or 
ecclesiastical 
corporation 
liable  to  taxa- 
tion. 


Preamble  recit- 
ing diverse 
practice  as  to 
taxation  of 
lands  given  for 
support  of  the 
ministry. 


Former  taxes 
validated. 

Ministerial 
land  subject  to 
tax. 


1860.     1885. 
Personal  prop-^ 
erty  liable  to 
taxation. 


10 

ACTS  OF  1879,  CHAPTER  XXIV. 

An  Act  in  addition  to  an  Act  concerning  Taxation. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

Section  1.  The  real  estate  of  every  educational,  benevolent, 
and  ecclesiastical  corporation  and  association,  whether  held  in  the 
name  of  such  corporation  or  association,  or  by  any  person  or  per- 
sons in  trust  for  such  corporation  or  association,  and  which  is 
leased  or  used  for  other  purposes  than  the  specific  purposes  of  such 
corporation,  shall  be  set  in  the  assessment  list  for  taxation,  in  the 
same  manner  as  if  the  same  was  held  by  an  individual  tax-payer, 
and  shall  be  liable  to  taxation  to  the  same  extent  and  in  the  same 
manner  as  the  real  estate  of  individual  tax-payers. 

Sec.  2.  All  acts  and  parts  of  acts  inconsistent  herewith  are 
hereby  repealed. 

ACTS  OF  1878,  CHAPTER  XLII. 

An    Act    relating    to    Taxes. 

Whereas,  in  several  towns  of  this  state  certain  pieces  of  land 
were  granted  and  given  for  the  maintenance  of  the  ministry  of 
the  gospel;  and  whereas  said  lands  have  been  leased  for  differ- 
ent terms  up  to  nine  hundred  and  ninety-nine  years;  and 
whereas  doubts  have  arisen  about  the  legality  of  taxing  such 
lands,  and  the  practice  being  in  various  towns  to  tax  all  such 
lands,  in  other  towns  to  tax  only  the  buildings,  and  in  some 
towns  to  exempt  them  from  taxation  altogether :  therefore. 

Be  it  efnacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened  : 

Section  1.  All  taxes  heretofore  laid  on  such  pieces  of  land 
are  hereby  confirmed  and  validated. 

Sec.  2.  All  such  lands  and  property  shall  be  assessed  and 
taxed  in  the  same  manner  as  other  property] 


I860. 
Merchandising, 
<&c.,  carried  on 
out  of  state 
exempt 

1862.      1872. 
Pi-operiv  taxed 
out  of  tbis 
state,  exempt 


Sec.  14.  Personal  property  in  this  state  or  elsewhere,  not 
.'fexempt  by  this  Title,  shall  for  the  purpose  of  taxation  include  all 
notes,  bonds  and  stocks,  (not  issued  by  the  United  States,)  moneys, 
credits,  choses  in  action,  and  all  vessels,  goods,  chattels  or  effects, 
or  any  interest  therein;  and  such  property,  belonging  to  any  resi- 
dent in  this  state,  shall  be  set  in  his  list  in  the  town  where  he 
resides,  at  its  then  actual  valuation,  except  when  otherwise  pro- 
vided;  but  money,  secured  by  mortgage  upon  real  estate  in  this 
state,  shall  beset  in  the  list,  and  taxed  only  in  the  town  where 
said  real  estate  is  situated.* 

Sec.  16.  The  provisions  of  the  preceding  section  shall  not 
include  money  or  property,  actually  invested  in  merchandising  or 
manufacturing  carried  on  out  of  this  state. 

Sec.  16.  The  list  of  any  person  need  not  include  any  property 
situated  in  another  state,  when  it  can  be  made  satisfactorily  to 

*  Note  for  parchaso  of  land  without  interest,  secared  by  mortgage,  may  be  added  by  board  of 
relief.    89  Conn.,  176. 


V 


i  ^ 


/ 


M^ 


S. 


U\ 


\ 


> 


11 

appear  to  the  assessors,  that  the  same  is  fully  assessed  and  taxed 
in  such  state,  to  the  same  extent  as  other  like  property,  owned  by 
its  citizens ;  but  the  provisions  of  this  section  shall  not  apply  to 
moneys,  loaned  by  residents  of  this  state  to  any  party  out  of  this 
state,  as  money  at  interest ;  nor  to  bonds  issued  by,  or  loans  made 
to,  any  railroad  company,  located  out  of  this  state,  when  such 
bonds  are  owned,  and  loans  made,  by  residents  of  this  state.  ,    ^^j.^ 

Sec.  17.     The  present  true  and  just  value  of  any  estate  shall  Eaie of  vaW 
be  deemed  by  all  assessors  and  boards  of  relief  to  be  the  fair,  mar-  '^"°' 
ket  value  thereof,  and  not  its  value  at  a  forced  or  auction  sale. 

Sec.  18.     The  whole  property  of  every  corporation  in  this  state,  Proj^rty  of  cor- 
whose  property  is  not  by  law  expressly  exempt  from  taxation,  J^T^S*"  *'*"*' 
except  such  real  estate  as  may  be  required  for  the  transaction  of 
its  appropriate  business,  shall  be  set  in  its  list,  and  liable  to  taxa-  i  1 

tion  in  the  same  manner  as  the  property  of  individuals.*  /  J  / 

Sec.  19.  The  real  estate  of  any  such  corporation  shall  be  set  i85i.  ises. 
in  the  list  of  the  town,  in  which  it  is  situated,  and  the  personal  ^'**'"'"*"*'*** 
estate  shall  be  set  in  the  list  of  the  town  in  which  it  has  its  princi- 
pal place  of  business,  or  exercises  its  corporate  powers  ;  and  when 
it  shall  have  two  or  more  establishments  for  transacting  its  busi- 
ness in  different  towns,  school  districts,  or  other  municipal  divisions, 
it  shall  be  assessed  and  taxed  for  ^wQvy  such  establishment,  and 
for  the  personal  property  attached  thereto,  or  connected  therewith, 
in  the  town,  school  district,  or  other  municipal  division  in  which 
such  establishment  is ;  and  the  stockholders  of  any  corporation, 
the  whole  property  of  which  is  assessed  and  taxed  in  its  name, 
shall  be  exempt  from  assessment  or  taxation  for  their  stock  therein. f 

Sec.  20.     Shares  of  the  capital  stock  of  any   bank,  national  issi.  is69.  mi, 
banking  association,  trust,  insurance,  turnpike,  bridge  or  plank  Sicks^where**^ 
road  company,  owned  by  any  resident  in  this  state,  shall  be  set  in  *"*"**• 
his  list,  at  its  market  value,  in  the  town  in  which  he  may  reside ;  see  act  of  istt 
but  so  much  of  the  capital  of  any  trust  company,  as  may  be  jn-'**"'*'''"^'       y 
vested  in  real  estate,  on  which  it  is  assessed  and  pays  a  tax,  shall  r 

be  deducted  from  the  market  value  of  its  stock,  in  its  returns  to 
the  assessors. 

ACTS  of  1877,  CHAPTER  XLVII. 

[An  Act  relating  to  Taxation  of  Corporations. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

Section  1.  Shares  of  the  capital  stock  of  any  bank,  national  same, 
banking  association,  insurance,  turnpike,  bridge,  or  plank  road 
company,  owned  by  any  resident  in  this  state,  shall  be  set  in  his 
list  at  its  market  value,  in  the  town  in  which  he  may  reside ;  but 
so  much  of  the  capital  of  any  such  company  as  may  be  invested 
in  real  estate  on  which  it  is  assessed  and  pays  a  tax,  the  assessed 


t 


-  Before  the  statute  of  1S26,  bank  stock  owned  by  an  incorporated  company  could  not  be  taxed 
8  Conn.,  15     Bank  stock  owned  by  savings  bank,  liable  to  taxation  in  town  where  savings  bank  is 
located.    20  Conn.,  111.     Deposits  in  savings  banks  are  not  regarded  as  btock.     Ibid.    See  40  Cunn 
498.  *' 

t  Principal  place  of  business  of  a  corporation  is  where  its  governing  power  is  exercised     40 
Conn.,  65. 


^  lL> 


12 

value  of  such  real  estate  shall  be  deducted  from  the  market  value 
of  its  stock  in  its  returns  to  the  assessors. 

Sec.  2.     This  act  shall  take  effect  from  and  after  its  passage,] 


\ 


\ 


Sfsrlfrn.s,,,^f  ;,^,K  or  secretaries  of  all  corporations,  whose 

of  stockholders,  ^toct  IS  JiaDic  to  taxatiou,  shall,  on  or  before  the  twelfth  day  of 
.ndva^eof  Octobcr,  anuuallj,  inform  the  assessors  of  each  town  of  the  names 
of  the  stockholders  residing  therein,  and  the  amount  of  stock 
owned  by  each,  as  exhibited  by  the  books  of  said  corporations  on 
the  first  day  of  said  October,  so  far  as  the  residence  of  such 
stockholders  shall  be  known  to  such  cashiers  or  secretaries,  and  its 
market  value  during  the  month  of  September  next  precedimr ;  and 
any  such  cashier  or  secretary,  who  shall  neglect  to  furnish 'such 
mformation  to  the  assessors  of  any  town  where  said  stock  is  liable 
to  be  taxed,  shall  forfeit  fifty  dollars  to  such  town  ;  but  putting  a 
letter  into  the  post-office  containing  such  information,  postacre 
paid,  addressed  to  the  assessoi's  of  any  town  where  such  owner 
resides,  shall  be  a  compliance  with  the  provisions  of  this  section 

?ropeTylid  ia  •  *  ^u^'  "^^^  "^^^^^^^  ^^  ^^^^  ^^"^  ^^^^  national  banking  asso- 
pledge,  j  ciation,  the  treasurer  of  each  savings  bank,  and  the  secretary  of 
each  corporation  incorporated  by  the  laws  of  this  state,  shall,  upon 
the  request  of  the  assessors  of  any  town,  inform  them  of  the  name 
of  any  person  therein,  who  owns  stock  or  bonds,  held  by  such 
corporation  as  collateral  security  for  any  indebtedness  or  liability 
and  the  amount  and  description  of  such  stotik  or  bonds  ;  and  any 
such  cashier,  treasurer,  or  secretary,  who  shall  neglect  to  furnish 
such  information  to  the  assessors  of  any  town  where  said  stock  or 
bonds  are  liable  to  be  taxed,  shall  forfeit  one  hundred  dollars  to 
said  town. 

Sec  23.  The  owner  of  any  share  of  the  capital  stock  of  any 
corporation,  who  shall  transfer  such  share  to  another  with  the 
intent  of  evading  the  provisions  of  this  Title,  shall  forfeit  to  the 
town  111  which  he  resides  one^er  cent  of  the  value  of  the  stock  so 
transferred. 

Sec.  24.  When  any  owner  or  holder  of  any  stock  in  any  cor- 
poration, liable  to  taxation,  shall  represent,  or  cause  to  be  repre- 
sented, to  its  cashier  or  secretary  that  he  is  a  resident  of  any  other 
town  than  that  in  which  he  actually  resides,  and  thereby  cause 
said  cashier  or  secretary  to  give  information,  as  aforesaid,  to  the 
assessors  of  such  other  town,  such  assessors  shall  return  tl'ie  same 
to  the  comptroller  within  thirty  days  therea Iter,  and  shall  certify  in 
such  return  that  no  such  person  is  known  to  reside  in  said  town  • 
and  the  comptroller  shall  thereupon  notify  said  cashier  or  secretary 
of  the  information  given  to  him  by  said  assessors;  and  such  stock- 
holder shall  forfeit  to  the  state  one  per  cent,  of  the  value  of  such 
stock  ;  and  said  cashier  or  secretary  shall  thereupon  pay  said  for- 
feiture to  the  treasurer ;  and  such  corporation  shall  have  a  lien 
upon  such  stock  for  the  amount  so  paid. 

ert,  in  hancu.  of  F"^^'  P*  r  ^^.''^^^'^^  property,  in  the  hands  of  a  trustee,  shall  be 
trustee, where  ^ct  lu  the  iist  HI  the  town  whcrc  hc  resides;  but  if  he  does  not 
^^«d-  reside  in  this  state,  or  if  there  are  more  trustees  than  one  residing 


1861. 
Penalty  for  eva- 
sive transfer    of 
atook. 


1852. 
Penalty  if  stock 
I  holder  ^ive  un- 
Itrae  residence. 


1851. 
Personal  prop- 


(I 


/ 


^ 


\ 


I.  > 


13 

in  different  towns,  it  shall  be  sS.  in  the  list  in  the  town  where  the 
person  resides  for  whose  use  such  property  is  held  in  trust. 

ACTS  OF  1877,  CHAPTER  X. 

[An  Act  in  Addition  to  an  Act  concerning  Taxation. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

That  it  shall  be  the  duty  of  trustees  holding  taxable  personal  Penalty  for  ne^- 
property,  to  return  to  the  assessors  the  tax  lists  provided  for  by  the  [etil^J  J^"*^*  *** 
twenty-fifth  section  of  the  Act  concerning  Taxation;  and  on  the**=^«^'^  personal 
failure  of  any  trustee  to  do  so,  he  shall  forfeit  to  the  treasurer  ^f  p"*^*''^-''- 
any  town  that  would  have  been  entitled  to  a  tax  upon"  such  prop- 
erty, two  per  cent,  of  the  cash  value  of  the  property  so  taxable  in 
such  town.] 


Sec.  26.  The  estate  of  any  insolvent  debtor,  or  deceased  per- 
son, not  distributed  or  finally  disposed  of  by  the  Court  of  Probate, 
and  which  is  required  to  be  set  in  the  list  for  taxation,  may  be  set 
in  the  list  in  the  name  of  such  estate,  or  of  the  trustee,  adminis- 
trator, or  executor  thereof,  as  such,  at  his  option  ;  and  such  prop- 
erty, or  any  part  thereof,  when  so  set  in  the  list,  shall  be  liable  for 
all  taxes  legally  imposed  thereon,  for  one  year  from  the  time  when 
they  become  due.* 

Sec.  27.  When  one  is  entitled  to  the  ultimate  enjoyment  of 
money  at  interest,  land,  or  personal  estate,  and  another  is  entitled 
to  the  use  of  the  same  as  an  estate  for  life,  or  for  a  term  of  years 
by  gift  or  devise  and  not  by  contract,  such  estate  shall  be  set  in 
the  list  of  the  party  in  the  immediate  possession  or  use  thereof, 
except  when  it  is  specially  provided  otherwise. 

Sec.  28.  No  person  shall  be  assessed  or  taxed  for  materials 
procured  for  the  purpose  of  manufacturing,  or  for  manufactured 
goods  on  hand,  beyond  the  amount  of  capital  actually  invested, 
and  surplus  earnings;  nor  at  a  less  sum  than  the  present,  true^ 
and  just  value  of  his  real  estate  and  the  machinery  attached  or 
belonging  thereto,  unless  reduced  by  indebtedness  that  may  be 
deducted,  as  in  other  cases  hereinafter  specified. 

Sec.  29.  The  interest  of  any  trading,  mercantile,  manufactur- 
ing or  mechanical  business  shall  be  assessed  in  the  company  or 
corporate  name,  in  the  town,  city  or  borough  where  the  business 
is  carried  on ;  and  the  list  of  any  business  shall  be  given  in  by  the 
person  having  charge  thereof,  residing  in  the  town,  city  or  bor- 
ough, when  the  owner  or  owners  do  not  reside  therein.  The 
average  amount  of  goods  kept  on  hand  for  sale  during  the  year,  or 
any  portion  of  it  when  the  business  has  not  been  carried  on  for  a 
year,  previous  to  the  first  day  of  October,  shall  be  the  rule  of  as- 
sessment and  taxation ;  but  merchants  shall  also  be  liable  to  be 
asssessed  for  any  amount  due  them  from  responsible  persons, 
beyond  their  liabilities ;  and  any  merchant  may  have  a  deduction 

♦Estate  of  insolvent  debtor  should  be  classed  with  eeUtc  of  residents,  though  trustee  is  a  non- 
resident. 80  Conn  ,  402.  Personal  property  of  deceased,  during  settlement,  is  taxable  at  the  place 
of  his  domicile,  and  when  it  comes  to  the  heir  or  legatee,  where  he  resides  ;  and  when  it  comes  to 
the  hands  of  a  trustee,  where  he  or  the  centui  que  trust  resides.  88  Conn.,  443  Executor  or  ad- 
ministrator, during  settlement,  and  before  final  distribution,  is  not  a  trustee     ibid ' 


Estate  of  insolv- 
ent debtor  and 
deceased  ftersoos 
where  taxed. 


Personal     estate 
held  by  tenant 
for  life  or  voars. 


Taxation  of  ma- 
terials or  goods 
of  manufac- 
turers. 


Interest  of 
traders,  mana- 
facturers,  and 
mechanics, 
where  taxed. 


Rule  of  valuA- 
tion. 


, 


Traderp,  how 
taxed  if  not 
located. 


M 


1800. 
Water  power, 
how  taxed. 


14 

from  his  list  for  debts  owing  by  him,  in  the  same  manner  and  to 
the  same  extent  as  hereinafter  provided. 

Sec.  30.  Traders  of  any  kind,  when  their  business  is  not  lo- 
cated, shall  be  assessed  in  the  same  manner  as  is  provided  in  the 
preceding  section,  in  the  list  of  the  town,  city  or  borough  where 
they  reside ;  but  the  goods,  wares,  and  merchandise  of  any  resi- 
dent or  corporation  located  in  this  state,  in  the  hands  of  any 
merchant  or  trader,  for  sale  on  commission,  need  not  be  estimated 
in  making  up  the  average  provided  for  in  this  and  the  preceding 
section,  in  the  list  of  such  merchant  or  trader. 

Sec.  31.  When  water-power  created  or  reserved  in  any  man- 
ner, by  works,  wholly  located  in  the  same  town  in  which  it  is 
appropriated  and  used,  is  used  by  its  owner,  the  whole  shall  be 
assessed  and  set  in  the  list  as  incidental  to  the  machinery  which  is 
operated  by  it,  and  not  separately  as  distinct  property ;  and  when 
such  power,  or  any  part  thereof,  is  leased  from  its  owner,  it  shall, 
to  the  extent  to  which  it  is  so  leased,  be  assessed  and  set  in  liis  list 
at  its  fair,  valuation,  based  upon  its  net  rental. 

more'th**^*****  ^"  ^^'^'  ^^'  ^^^^  ^^^^  powcr  is  appropriated  and  used  in  any 
other  town  than  that  in  which  the  dam,  canal,  reservoir  or  pond 
creating  it  is  located,  the  valuation  of  the  land  occupied  by  such 
dam,  canal,  reservoir  or  pond,  and  the  increased  fiowage  occasioned 
thereby  shall  be  made,  and  set  in  the  list  in  the  town  in  which 
such  dam,  canal,  reservoir  or  pond  is  located,  to  the  owner  of  such 
power,  at  what  would  be  its  fair  valuation  for  agricultural  pur- 
poses, if  not  so  occupied ;  and  such  power  shall  be  assessed  and 
set  in  the  list  in  the  town  in  which  it  is  so  used  and  appropriated ; 
and  the  assessors  shall,  in  estimating  its  incidental  value  to  the 
machinery  operated  by  it,  or  its  net  rental  value,  deduct  the 
amount  so  assessed  by  other  towns  from  the  value  of  said  land  so 
occupied  as  aforesaid. 


town 


1 


ACTS  OF  1879,  CHAPTER  LXXIX. 

[An    Act    concerning    Taxation. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in   General 
Assembly  convened: 

Land  taken  by  Land  owucd  or  taken  by  any  municipal  corporation,  for  the 
wate'r'^luppiy/*^'^  purpose  of  creating  or  furnishing  a  supply  of  water  for  its  use  or 
benefit,  shall  be  liable  to  taxation,  and  shall  be  set  in  the  list  in 
the  town  where  such  land  is  situated,  to  the  corporation  owning 
or  controlling  such  water  supply,  at  a  valuation  which  would  be 
fair  for  said  land  if  used  for  agricultural  purposes;  provided^  how- 
ever^ that  no  such  land  shall  be  liable  to  taxation,  or  set  in  any 
list  as  aforesaid,  wherever  the  inhabitants  of  the  town  in  which 
the  said  land  is  situated  have  the  right  to  the  use  of  such  water 
supply  upon  the  same  terms  and  conditions  as  the  inhabitants  of 
such  municipal  corporation,  and  when  such  town  actually  uses  the 
same.] 


/       : 


> 


M 


15 


Sec.  33.  The  assessors  of  each  town  shall  cause  all  dogs  there-  i867.  ists. 
in,  over  three  months  old,  to  be  entered  on  the  list  of  the  keeper '^*^*"'*"  **^***^ 
or  occupant  of  the  premises  where  such  dogs  are  kept ;  and  the 
same  shall  be  added  to  the  rate  bill  of  the  town,  at  one  dollar  for 
each  male  dog,  and  three  dollars  for  each  female  dog,  which  shall 
be  collected  from  such  keeper  or  occupant  with  the  other  taxes  of 
such  town,  and  shall  not  be  abated. 


ACTS  OF  1878.  CHAPTER  XCIX. 


[An  Act  relating  to  Dogs. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened  : 

Section  1.  Every  owner  or  keeper  of  a  dog  or  dogs  shall  an-  do-s  to  be  regis- 
nually,  on  or  before  the  first  day  of  May  in  each  year,  cause  said  »er^  »»*•  t«e<i- 
dog  or  dogs  to  be  registered,  numbered,  described,  and  licensed  for 
one  year  in  the  town  clerk's  office  in  the  town  wherein  said  dog  is 
owned,  kept,  or  harbored,  and  shall  keep  around  its  neck  a  collar 
distinctly  marked  with  its  owner's  name  and  its  registered  number, 
and  shall  pay  to  said  town  clerk,  for  a  license,  the  sum  of  two  dol- 
lars and  fifteen  cents  for  each  male,*  and  six  dollars  and  fifteen 
cents  for  each  female  dog. 

Sec.  2.     Any  person  becoming  the  owner  or  keeper  of  a  dog  or  same, 
dogs  not  duly  licensed  on  or  after  the  first  day  of  May,  1878,  shall 
forthwith  cause  said  dog  or  dogs  to  be  registered,  numbered,  de 
scribed,  and  licensed  until  the  first  day  of  the  ensuing  May,  in  the 
manner  and  subject  to  the  terms  and  conditions   prescribed  in 
section  first. 

Sec.  5.     The  town  clerk  of  said  town  shall  issue  said  licenses  Licenses  by 
and  receive  the  money  therefor,  and  after  deducting  fifteen  cents  '^*"*™  '**"***• 
for  each  and  every  dog  so  licensed  and  numbered,  shall  pay  the 
same  to  the  treasurer  of  the  town  within  thirty  days  thereafter. 

Sec.  6.     That  any  persons  owning  or  keeping  a  dog  or  dogs  Penalty  for  n«D. 
who  shall  fail  to  comply  with  the  requirements  of  this  act  con-  ^I'JJf"^^'^^ 
cerning  the  registration  of  their  dog  or  dogs,  and  the  payment  of'' 
said  license  for  the  same  shall  be  guilty  of  a  misdemeanor,  and 
upon   conviction   thereof  shall    be   fined    not   more   than    seven 
dollars,  or  imprisoned  in  the  county  jail  not  more   than   thirty 
days,  or  both.     It  shall  be  the  duty  of  grand  jurors  and  all  other 
prosecuting  officers  to  prosecute  any  violations  of  this  act. 

ACTS  OF  1881,  chapter  XL VIII. 

An  Act  relating  to  Dogs. 

Be  it  enacted  hy  the  Senate  and  Hotise  of  Representatives  in  General 
Assembly  convened: 

The  annual  license  fee  for  dogs,  as  provided  in  chapter  ninety- 
nine  of  the  laws  of  1878,  shall  hereafter  be  one  dollar  and  fifteen 
cents  for  each  male,  and  six  dollars  and  fifteen  cents  for  each 
female  dog. 


*  See  Act  of  1881  following. 


Town  clerks  to 
ftirnisb  lists  to 
selectmen. 


Selectmen  to 


i(     I 


16 

ACTS  OF  1880,  CHAPTER  LXXIV. 

An  Act  relatins:  to  Doers 

Be  it  macted  hy  Hie  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

The  town  clerks  of  the  several  t^wns  shall  annually,  on  or 
before  the  first  day  of  June,  furnish  the  selectmen  with^a  list  of 
the  persons  owning  or  harboring  dogs,  who  have  caused  the  same 
to  be  registered  ;  and  said  selectmen  shall  thereupon  cause  a  dili- 

make  inquiry  for  ^"^°^  '"''^''■'^  ^  ^  T'^?  ^^'  Unregistered  dogs,  and  cause  the  per- 
make  inquiry  for  sons  owning  Or  harboi'ing  the  same  to  be  prosecuted,  as  provided 
by  chapter  one  hundred  and  two  of  the  public  acts,  passed  Jan uary 
session,  18/9;  and  any  town  clerk  or  selectman  who  shall  neglect 
any  of  the  duties  prescribed  by  this  act,  shall  be  deemed  guilty  of 
a  misdemeanor,  and  be  fined  not  more  tfian  seven  dollars  for  each 
and  every  offense. 

CHAPTER  LXXV. 

An  Act  relating  to  Tax  on  Dogs. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in   General 
Assembly  convened: 

That  no  moneys  paid  into  the  treasury  of  any  town,  which  arise 
from  the  tax  on  dogs,  shall  be  paid  back  to  persons  from  whom 
the  same  was  collected,  but  the  same,  if  not  needed  for  the  nay 
ment  of  damages  done  by  dogs,  shall  be  used  for  the  ordinary 
purposes  of  the  town;,  and  any  selectman  who  shall  8io-n  anv 
order  for  the  repayment  of  such  taxes  shall  be  fined  not  more  tliaii 
seven  dollars  for  each  and  every  offense.] 


Tax  not  to  be 
refunded. 


Meeting  of 
boani  of  relief, 
and  duties. 


Appeals  to 
board  of  relief 
from  asseBsors. 


BOARDS  OF  RELIEF. 
f 

Sec  34  The  board  or  relief  in  each  town  shall  m(>et  on  the 
first  Monday  in  January,  annually,  having  given  at  least  ten  davs' 
previous  notice  of  the  time  and  place  of  such  meetino-  by  postino- 
It  on  the  public  sign-post  in  said  town,  or  publishing'  it"  in  som? 
newspaper  printed  therein;  and  may  adjourn,  from  time  to  Ume 
till  they  shall  have  completed  the  duties  imposed  upon  them  bv 
this  Title.  ^  -^ 

Sec.  35.  At  such  meeting,  any  pei-son  claiming  to  be  uffcrrieved 
by  the  doings  of  the  assessors  of  such  town  may  appeal  therefrom 
to  such  board  of  relief,  which  shall  determine  all  such'  appeals 
and  equalize  and  adjust  the  valuations  and  assessment  lists  of  said 
town;  and  in  so  doing  may  increase  the  items  of  taxable  propertv 
in  the  list  of  any  person  or  the  number,  quantity,  or  amount  of 
any  such  item,  or  add  to  any  such  list  any  taxable  propertv  or 
interest  therein,  omitted  by  the  assessors,  and  which  should  be 
added  thereto;  and  may  add  to  the  assessment  list  the  name  of 
any  person  omitted  by  the  assessors,  and  owning  taxable  propertv 
m  such  town,  and  make  a  list  for  him,  with  the  valuation  of  such 
property-}  but  before  proceeding  to  increase  the  list  of  any  pei-son 


% 


/ 


U 


? 


17 

• 
or  to  add  to  the  assessment  list  the  name  of  any  person  so  omitted, 
they  shall  leave  with  him,  or  at  his  usual  place  of  abode,  a  writ- 
ten notice,  at  least  two  days  before  making  such  increase  or  addi- 
tion, to  appear  before  said  board,  and  show  cause  why  the  same 
should  not  be  made;*  and  if  such  person  shall  be  a  non-resident 
of  said  town,  such  notice*  addressed  to  him  at  the  town  in  w hich  Notice .'»fui 
he  resides  and  sent  by  mail,  postage  paid,  at  least  one  week  before  rnwe^^'lJ'hV* 
such  increase  or  addition  shall  be  made,  shall  be  sufficient  notice.""'**"^  "»»<*^ 

Sec.  36.     The  board  of  relief  may  reduce  the  list  of  any  person,  M»y  reduce 
by  reducing  the  valuation,  number,  quantity,  or  amount  of  any"*'*' 
item  of  estate  therein,  or  erasing  therefrom  any  item  which  ought 
not  to  be  retained  in  it;  but  shall  not  reduce  the  list  of  any  per- 
son, who  shall  not  offer  to  be  sworn  before  them,  and  answer  all 
questions  touching  his  taxable  property. 

Sec.  37.     If  any  resident  in  any  town  shall  be  indebted  toissi.  i867. 
another  resident  in  this  state,   in  such  manner  that  the  debt  is  tS'Ir^'^J^bS^ 
liable  to  be  assessed,  and  set  in  the  list  of  the  creditor,  the  board  ^**"'*  ofreiiet 
of  relief  for  such  town  shall,  on  his  request,  deduct  the  amount 
thereof  from  the  list  of  such  debtor,  and  add  the  same  to  the  list 
of  the  creditor,  if  resident  in  the  same  town ;  and  if  such  creditor 
resides  in  any  other  town,  such  board  of  relief  shall  deduct  such 
indebtedness  from  the  personal  property  only  of  such  debtor,  and 
give  notice  of  such  fact  to  the  board  of  relief  of  the  town  where 
such  creditor  resides,  which  may  add  such  sum  to  his  list;  but  no 
board  of  relief  shall  add  to  his  list,  under  the  provisions  of  this 
section,  without  first  giving  him  notice,  in  the  manner  prescribed 
by  the  provisions  of  the  thirty-fifth  section  of  this  Chapter,  to  ap- 
pear and  show  cause,  why  such  addition  should  not  be  made. 

Sec.  38.  The  assessors,  who  may  omit  any  real  estate,  or  any  To  be  LISLi  to 
amount  equivalent  to  its  valuation  from  the  list  of  any  person,  Sedf '^'^ 
because  of  an  indebtedness  secured  by  mortgage  upon  such  real 
estate,  or  the  board  of  relief,  who  may  reduce  such  list  for  such 
cause,  shall  add  the  amount  of  such  indebtedness  to  the  list  of  the 
creditor,  if  resident  in  the  same  town;  but  if  he  does  not  reside  m 
such  town,  shall  make  a  list  against  him,  embracing  such  indebt- 
edness, and  give  him  written  notice  thereof,  within  ten  days  there- 
after, by  depositing  such  notice  in  the  post-office,  postage  paid, 
addressed  to  him  at  his  place  of  residence ;  and  he  may  appear 
before  them  within  ten  days  after  said  notice  shall  have  been 
given,  and  show  cause  why  such  indebtedness  should  not  be  as- 
sessed against  him. 

Sec.  39.     The  board  of  relief  shall  not  reduce  the  list  of  any  Boani  of  relief 
person,  or  the  valuation,  number,  quantity,  or  amount,  of  any  item[j^JJy^'*!»<'« 
of  estate  therein  contained,  erase  any  item,  nor  deduct  any  indebt-^-      *'*'*™ 
edness  therefrom,  if  he  shall  have  refused  or  unnecessarily  neg- 
lected to  give  in  his  sworn  list  to  the  assessors  as  prescribed  by 
law ;  and  if  any  board  of  relief  shall  so  reduce  any  such  list,  its 
members  shall  forfeit  fifty  dollars  to  their  town. 

Sec.  40.  No  greater  amount  of  indebtedness  shall  be  deducted  Amount^f 
from  the  list  of  any  person  than  the  assessed  valuation  of  the  *'*^"''"**"- 
property,  for  which  such  indebtedness  may  have  been  contracted. 

*May  add  note  without  interest,  secured  by  mortgage.    89  Conn.,  176. 


I^'N 


1861.  1881. 
Limitation  of 
appeals. 


18 

■  Sec.  41.  No  appeal  from  the  doings  of  the  assessors  in  any 
town,  or  apphcation  for  deduction  of  amount  of  indebtedness  from 
the  list  of  any  debtor,  shall  be  heard  or  entertained  by  the  board 
of  relief,  unless  preferred  to  it  at  its  meeting  on  the  first  Monday 
thereX^'  "'      '"'""  adjourned  meeting  held  within  twenty  days 


Appeal  from 
board  of  relief  to 
Superior  Court. 


Limitation  of 
time  for  appeal. 


Bond 


Appeals  to  be 
preferred  cases. 


EtFect  of  appeal. 


t 


Power  of  court 
as  to  relief  and 
costs. 


I 

f 


1S51.    1S78. 
Abatement  of 
iwlls. 


1851.    186T. 
Town  clerK  to 
traDsmit  ab- 
stract tocotnp 
troUer, 


ACTS  OF  1878,  CHAPTER  XXXII 

[An  Act  in  addition  to  an  Act  concerning  Taxation 

Section  1  Whenever  any  person  claims  to  be  aggrieved  bv 
tlie  .action  of  the  board  of  relief  of  any  town,  he  may  make  ai.nlf 
cation,  in  the  nature  of  an  appeal,  from  the  doin^Yf  Tul  bSd 
o  the  superior  court  of  the  county  in  which  such  towr^sit^i!  e 
upon  which  application  said  superior  court  shall  have  x,we;  S 
grant  such  relief  as  shal   to  justice  and  equity  appertain  ^        *° 

Stc.  2.  Said  application  shall  be  brought  within  two  months 
and  not  afterwards,  from  the  time  of  the  action  of  the  Crd  of 
rehef  compLamed  of  and  shall  be  accompanied  bv  a  citotL  1 
said  town  to  appear  before  said  court,  in  The  usuaf  form  of  tf 
tions  to  bills  111  equity,  and  shall  be  served  in  like  manner  as  such 
citations  to  bills  in  equity  are  served.  ! 

Sec.  3.  Upon  making  such  application,  the  authority  iss.iinc 
the  citation  shall  toke  from  the  applicant  a'  bond  o f  reSn^al J 
to  such  town  with  surety  to  prosecute  the  aonlication  ?«  !.ffc,^ 
and  to  comply  with  and  conform  to  the  ordei^ffiec"  e  of^he 
court  in  the  premises.  ueoiees  or  the 

Sec.  4.  Such  applications  shall  be  preferred  cases  to  bp 
heard  unless  good  cause  appeal^  to  the^^contrary,  af  the  fi^t 
tei™  by  the  court  or  by  a  committee  appointed  by  the  court 

Sec.  6.  Such  application,  when  duly  made  a^nd  s^ved  shall 
suspend  action  upon  the  tax  against  the  applicant,  sub  S'totSe 
order  of  the  court  thereupon,  but  shall  not^  suspend  KecSiS 
in  collecting  other  taxes.  ^         p'oi-ecaings 

Sec.  6.  The  applicant  and  his  surety  in  said  bond  of  recoir 
n.zance  shall  be  liable  upon  said  bond  to  the  performai  c^ff 
whatever  niay  be  ordered  by  the  court  in  the  premises  -m  so Cl 
court  shall  have  power  to  grant  relief  upon  such  tern'.rand  S 
such  manner  and  form  as  appears  equiftble,  and  if  thTapnlica" 
tion  appeal^  to  be  without  probable  cause  ma^  tax  double  oXbfe 
costs  ;«  the  case  shall  appear  to  demand;  and  upon  all  suchun 
plications,  costs  may  be  taxed  at  the  discretion  ot' the  court  ] 

Sec.  42  The  assessor  and  board  of  relief  may  abate  the  noils 
of  indigent,  sick,  or  infirm  persons  in  their  respitive  towns  "ot 
exceeding  one-tenth  ol  the  taxable  polls ;  and  shall  give  reSX 
notice  of  the  time  and  place  of  their  meeting  for  thft  pm^' 

Sec.  43.     The  town  clerk  of  each  townf  after  sLfd  Cshall 
have  been  examined  and  corrected  by  the  board  of  relief  Xii  „ 
or  before  the  first  day  of  M^rch,  anLally.  tonslh  to  ibe  Smp" 


^ 


y 


> 


1 


I 


19 

troller  an  abstract  of  said  lists,  including  the  ten  per  cent,  added 
by  the  assessors,  made  in  accordance  with  blank  forms  which  shall 
be  furnished  by  him,  on  or  before  the  first  day  of  Janu^^ry,  an- 
nually, to  the  several  town  clerks;  and  every  town  clerk,  who 
shall  neglect  to  transmit  such  an  abstract  to  the  comptroller,  by  the 
time  aforesaid,  shall  forfeit  fifteen  dollars  to  the  state.  ^gsi. 

Sec.  4J:.     The  treasurer  and  comptroller  shall  constitute  a  board  ^^  <J[  ^qu»u- 
of  equalization,  and  shall  meet,  annually,  on  the  second  Tuesday  Btitut^d.  and 
of  March,  and  equalize  and  adjust  the  assessment  lists  of  each^®"^****^*'^'^ 
town,  by  adding  to,  or  deducting  from,  its  list,  or  any  part  thereof,  ■ 

such  amount  as,  when  compared  with  the  valuations  of  other 
towns,  will  equalize  the  same;  and  said  lists,  after  they  have  been 
so  equalized  and  adjusted,  shall  constitute  the  general  list  of  the 
state,  upon  which  state  taxes  shall  be  imposed. 

Sec.  45.     If  the  board  of  equalization  shall  add  to,  or  deduct  Notice  to  town 
fi'om,  the  list  of  any  town,  the  comptroller  shall,  on  or  before  theuousordtduc- 
tenth  day  of  April,  annually,  give  notice  thereof  to  the  town  clerk  ^"'^• 
of  such  town,  who  shall   thereupon  add  to,  or  deduct  from,  said 
list,  such  amount  as  may  have  been  added  or  deducted  by  said 
board ;  and  state  taxes  shall  be  levied  and  collected  on  such  list, 
thus  added  to  or  reduced. 

Sec.  46.     Town,  society,  school  district,    and   highway  taxes  Taxes  to  be  laid 
shall  be  laid  either  on  the  assessment  list  of  the  town  last  before  ^ajn'/^r^. 
or  on  that  next  thereafter  completed,  and  be  payable  within  one  oe***!"**?  y«^- 
year  after  they  are  laid. 

Sec.  47.     When  any  town  shall  neglect  to  lay  necessary  taxes,  seiectm^^to 
its  selectmen  may  make  a  rate  bill  upon  its  list,  last  completed,  ^J  J^^^J^*** 
for  so  much  as  is  necessary,  and  cause  the  same  to  be  collected  as  ^^^ 
other  taxes.  ^ 

'  ♦  Power  of  town  to  lay  a  tax  on  list  last  made,  not  taken  away  by  Act  of  1850,  prescribing  new 
mode  of  making  out  list.    21  Conn.,  65. 


21 


li 


Chapier  II. 


COLLECTION    OF     TAXES. 


M 


Section. 

1.    State  taxes,  how  laid,  and  when  payable. 
Execution  against  inhabitants  of  town 

for  state  taxes. 
Their  re-iuiburseiuent  by  the  town. 
Collectors,  rate-bills  and  wuiTants. 
Collectors  to  give  bonds. 
Proceedings  against  negligent  collectors. 
When  new  collector  may  be  appointed. 
Negligent  collector,  how  removed. 
Representatives   of    deceased    collector 

may  recover  uncollected  taxes. 
Abatement  of  taxes. 
Collectors  to  have  powei-g  of  sheriffs. 
Notice  that  taxes  are  due;  interest  on 

unpaid  taxes. 


2. 

8. 
4. 

5. 
6. 
7. 

8. 
9. 

10. 
11. 
12. 


Sbction. 

18.     Levy  for  taxes,  how  made. 

14.  Levy  on  estate  in  chattels,  for  life  or 

years. 

15.  Taxes,  a  lien  on  land  for  one  year. 

16.  How,  and   how  long  t»x  lien  may  be 

continued. 
IT.    Mode  of  selling  land  for  taxes. 

18.  Kelief  from  levy  on  body,  by  taking  poor 

debtor's  oath. 

19.  Preceding    sections    not   applicable    to 

Hartford  or  New  Haven. 

20.  Collectors  to  make  monthly  returns. 

21.  Form  of  tax  warrant. 


1857.      1867. 
Btate  taxes,  how 
laid,  and  when 
payable. 


1876. 


Execution 
against  the  in- 
habitants of 
town  for  State 
taxes. 


Their  re-im- 
bureemeut  by 
the  town. 


1851.      1868. 
Collectors,  rate' 
bills  and  war- 
rants. 


Section  1.  When  the  general  assembly  shall  grant  a  tax  to 
be  laid  upon  the  general  list  of  the  state,  last  made  and  perfected, 
the  selectmen  of  each  town  shall  cause  the  amount  of  tax  due 
therefrom  to  be  paid  to  the  state,  on  or  before  the  tenth  day  of 
November  next  ensuing;  and  if  any  town  shall  not  pay  such  tax 
at  such  time,  the  treasurer  shall  issue  an  execution,  returnable  in 
sixty  days,  against  the  estate  of  its  selectmen  for  the  sum  due, 
directed  to  the  sheriff  of  the  county  in  which  such  town  is  sit- 
uated.* 

Sec.  2.  If  such  execution  shall  be  returned  unsatisfied,  the 
treasurer  shall  forthwith  issue  an  execution,  returnable  in  sixty 
days,  for  the  sum  remaining  due  on  said  tax,  with  the  officer's 
fees  and  charges  before  that  time  accruing,  against  the  estate  of 
ihe  inhabitants  of  such  town,  to  be  directed  a^  aforesaid. 

Sec.  3.  When  any  estate  shall  be  taken  on  an  ex(!cution  is- 
sued for  the  collection  of  a  state  tax  due  from  any  town,  any 
justice  of  the  peace  of  an  adjoining  town,* on  application  of  the 
owner,  shall  appoint  three  disinterested  electors  of  such  town  to 
appraise  such  estate;  and  its  appi-aised  value,  if  sold  on  such  exe- 
cution, shall  be  paid  to  such  owner  by  the  town  from  which  such 
taxes  were  due,  with  such  further  damages  as  shall  be  just  and 
reasonable. 

Sec.  4.  When  any  community,  authorized  to  raise  money  by 
taxation,  shall  lay  a  tax,  it  shall  appoint  a  collector  thereof;  and 
the  selectmen  of  towns,  and  the  committee  of  other  communities 


I 


''I     \ 


> 


i 


shall  make  out  and  sign  rate-bills,  containing  the  proportion  which 
each  individual  is  to  pay,  according  to  the  assessment  list;  and 
any  justice  of  the  peace,  on  their  application,  or  that  of  their  suc- 
cessors in  office,  shall  issue  a  warrant  for  the  collection  of  any 
sums  due  on  such  rate-bills.* 

Sec.  5.     Every  collector  of  taxes  shall,  before  he  receives  any  coiieci^'u* 
such  warrant,  give  to  the  community  of  which  he  is  collector,  a^'^®^°*^*- 
bond  with  surety  to  the  acceptance  of  the  selectmen,  or  commit- 
tee, for  the  faithful  discharge  of  his  duties. 

Sec.  6.     If  any  collector  of  taxes  shall  fail  to  collect  and  pay  p„H5o<i1i% 
the  same  witliin  the  time  limited  by  the  community  imposin<y  such '^^*''**  "*^'»- 
tax,  any  justice  of  the  peace,  on  application  of  its  selectm°en  q,. ^^°' **"*''^'*»"- 
committee,  shall  grant  an  execution  against  the  body  and  estate  of 
such  collector,  of  the  same  form,  and  to  be  levied  in  the  same 
manner  as  executions  in  civil  actions. 

Sec.  T.     If  any  collector  shall  refuse  to  receive  the  rate-bill,  or  When  new coi- 
to  give  the  bond  required  by  law,  or  to  collect  and  pay  the  taxio^[n"S^^ 
within   the  time  limited,  and  shall  deliver  up  his  rate-bill,  the  ' 
selectmen  or  the  committee  of  the  community  may  depute  some 
person  to  collect  the  sums  due  on  such  rate-bill,  who  shall  o-ive 
bonds  as  prescribed  in  the  fifth  section  of  this  chapter.  ^ 

Sec.  8.  If  any  collector  of  taxes  shall  neglect  to  perform  the  Ne-u-e^"* 
duties  of  his  appointment,  any  judge  of  the  superior  court,  on '^<=^''^hoV 
written  application  of  the  selectmen  of  the  town,  the  mavor  and '^*'"*'''*''' 
aldermen  of  the  city,  or  the  committee  of  the  community  which 
laid  the  taxes,  and  upon  due  notice  and  hearing,  may  remove 
him  fjom  office. 

^^i^-n^'    .^^^"  '^^^y  s^c^  collector  shall,  after  having  settled  his Representa- 
rate  bill  with  the  proper  officers,  die  before  completing  the  col- ce^a^^eonector 
lection  of  the  tax,  his  executor  or  administrator  may,  within  six"*y^«^«^<^^«n 
years  after  his  decease,  recover  the  amount  uncollected' from  those ''*'"**''^  ^''**' 
liable  to  pay  the  same,  with  interest  thereon. 


Ci»l- 


ACTS  OF  1879,  CHAPTER  XLVl. 

[An  Act  in  Addition  to  an  Act  concerning  Taxation. 

Be  It  enacted  by  the  Senate  and  House  of  Representatives  in   General 
Assembly  convened: 

That  the  tax   book  of  any  collector  of  town,  city,  borough,  or  Tax  books  to  be 
scn(x>l  district  taxes,  shall  be  at  all  reasonable  tim.es  open  to  the?"^"  topubuc 
inspection  of  any  taxpayer,  and  to  any  auditor  of  public  accounts  "''^''"**°- 
in  such  town,  city,  borough,  or  school  district     And  any  collector 
who  shall,  after  request,  refuse  to  exhibit  his  tax  book,  as  afore- 
said, shall  forfeit  the  sum  of  one  hundred  dollars  to  the  use  of  the 


♦Sheriff  may  depute  an  inhabitant  of  town  to  serve  execution,  when,    Kirby,  287. 


*lf  the  selectmen  make  out  a  rate-bill  on  an  illegal  or  void  assessmenL  and  ojm.i«  .  «.„—„..♦  ,. 

^^nnn^'Mn''^^'  '5'^U,f^  "'^S'^'  *"  trespass,  to  thos^e  whose  pro^^rtyT^^efoS's^u'^hV^nt^  1 
Conn.,  550.  The  rate-bills  and  warrants  need  not  specify  on  which  year's  list  the  tax  w^Tid  if 
this  appears  from  the  votes  to  which  they  refer.  15  Conn.,  464.  The  liction  orindefdt^tulnJ 
mmpsitx^  an  appropriate  remedy  for  the  recovery  of  money  paid  under  an  ilVal  SSssmenL     1ft 


y 


1828. 
1848.      1874. 
Abatement  of 
taxes. 


184a 
Collectors  to 
have  |K)wer8  of 
BheriflT. 


1848. 
1867.       1872. 
Notice  that 
taxes  are  due ; 
Interest  on  un- 
paid taxes. 


22 

treasury  of  sucli  town,  city,  borough,  or  school  district,  and  such 
penalty  may  be  recovered  by  an  action  on  such  collector's  official 
bond.] 

Sec.  10.  The  selectmen  of  towns,  the  mayor  and  aldermen  of 
cities,  the  warden  and  burgesses  of  boroughs,  and  the  committees 
of  other  communities,  may  abate  the  taxes  assessed  by  their  re- 
spective communities  upon  such  persons  as  are  poor  and  unable  to 
pay  the  same;  and  shall  present  to  each  annual  meeting  of  their 
respective  communities  a  list  of  all  persons  whose  taxes  they  have 
abated  in  the  preceding  year. 

Sec.  11.  Collectors  may  execute  their  tax-  warrants  in  any 
town,  at  any  time,  though  after  the  expiration  of  the  year  limited 
for  the  collection  of  the  tax,  and  shall  have  the  same  powers  as 
sheriffs  in  executing  their  office. 

Sec.  12.  Collectors  of  town  taxes  shall  publish  a  notice  of  the 
time  and  place  at  which  they  will  receive  them,  in  a  newspaper 
published  in  the  county,  and  post  such  notice  on  the  sign-post  in 
their  respective  towns,  at  least  three  successive  weeks  next  pre- 
ceding the  time  therein  appointed ;  and  collectors  of  other  taxes 
shall  appoint  a  time  and  place  for  receiving  the  same,  and  give 
reasonable  notice  thereof;  and  if  any  tax  laid  by  any  town  or  city, 
except  the  towns  and  cities  of  Eartford  and  New^Haven,  or  by 
any  borough,  or  school  district,  except  the  New  Haven  city  sch(X)l 
district,  shall  remain  unpaid,  for  one  month  after  such  notice,  one 
per  cent,  shall  be  added  to  the  amount  of  said  tax  for  each  month 
that  it  shall  remain  unpaid,  which  shall  be  collectible  as  a  part  of 
said  tax;  and  said  collectors  shall  keep  an  accurate  and  separate 
account  of  all  such  additions,  and  the  time  when  the  same  may  be 
received,  and  shall  pay  over  the  same  as  a  part  of  said  tax.* 


Interest  on  un- 
paid taxes. 


ACTS  OF  1880,  CHAPTER  XL. 

[An  Act  in  addition  to  an  Act  relating  to  Taxation. 

Be  it  enacted  hj  the  Senate  and  House  of  Representatives  in  Qeneral 
Assembly  convened: 

Section  1.  On  any  tax  laid  by  any  town,  city,  or  borough,  or 
school  district  in  this  state  which  shall  remain  unpaid  for  one 
month  after  the  same  shall  become  due  and  payable,  interest  at 
the  rate  of  nine  per  cent,  shall  be  charged  from  the  time  when 
such  tax  becomes  due  until  the  same  shall  be  paid. 

Sec.  2.  All  acts  and  parts  of  acts  in  relation  to  percentage  or 
flied"n?t^affectld.^"*^^^^*'  inconsistent  herewith,  are  hereby  repealed;  but  this  act 
shall  not  affect  the  rate  of  interest  accruing  upon  taxes  for  the 
security  of  which  a  tax  lien  has  been,  or  shall  be,  filed  as  now 
provided  by  law. 


Rate  of  interept 


♦A  collector  may  collect  his  rati»-bill  after  the  expiration  of  the  year  for  which  he  was  appointed 
althoni;h  a  clanse  is  inserted  in  the  warrant  itffixed  thereto,  requiring  him  to  settle  with  the  select- 
men within  that  time,  and  althoiigh  another  collector  has  been  appointed  by  the  town.    10  Conn. 
146.    A  tax  illefrally  assessed  and  paid  under  compul(>iun  may  be  recovered.    35  Conn.,  568-  and 
this,  when  the  illegality  is  only  in  part,  If  the  part  be  not  separable.    87  Conn.,  274.  '        ' 


i 


i 


r 


\ 


\ 


\ 


y 


y 


23 

acts  of  1879,  CHAPTER  LXII.' 

An  Act  relating  to  the  Collection  of  Taxes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

Section  1.     All  town  and  city  collectors  whose  compensation  when  town  and 
is  fixed  by  a  salary  and  not  by  a  rate  of  commission,  shall  during  ^^^^""^.p^^^^ 
their  term  of  office  have  authority  to  collect  all  taxes  due  t^^6ja|f^8^jj!y^'»"ns 
towns  and  cities  of  which  they  are  collectors,  they  having  proper  term, 
warrants  therefor;    and  upon   the   expiration  of   their  terms  of 
office,  the  rate-bills  not  fully  collected  shall  be  delivered  to  their 
immediate  successors  in  said  offices  respectively,  who,  with  war- 
rants to  them  directed,  shall  have  authority  tt)  collect  the  taxes 
remaining  due  thereon. 

Sec.  2.     This  act  shall  take  effect  from  its  passage.] 


\ 


\ 


ISIS. 


Sec.  13.  If  any  person  shall  fail  to  pay  any  tax,  the  collector  Levy  for  uixes, 
may  levy  therefor  on  his  goods  and  chattels,  and  post  and  sell^*** '"**^*' 
them  in  the  manner  provided  in  case  of  executions;  but  if  no 
goods  or  chattels  are  tendered,  or  can  be  found,  he  may  levy  on 
the  real  estate,  or  on  the  body  of  such  person,  and  commit  him  to 
jail,  there  to  remain  until  he  shall  pay  such  tax  and  the  legal 
costs,  or  be  discharo^ed  in  due  course  of  law. 

Sec.  14.  In  levying  a  tax  warrant  against  a  party  entitled  to  Levy  <.n  estate 
the  immediate  possession  or  use,  for  life,  or  for  a  term  of  years,  ofjjj.g^'^fy^^;:^^'''" 
any  personal  estate,  to  the  ultimate  enjoyment  of  which  some  other 
party  is  entitled,  the  collector  may  advertise,  post,  and  sell  such 
interest,  or  so  much  thereof  as  shall  be  necessary  to  satisfy  said 
warrant,  in  the  same  manner,  so  far  as  may  be,  as  is  provided  in 
the  preceding  section ;  and  in  case  it  is  unnecessary  to  sell  the 
whole  of  such  interest,  if  it  be  a  life  interest,  an  undivided  portion 
may  be  sold  ;  but  if  it  be  an  interest  for  a  term  of  years,  the  sale 
shall  be  of  the  whole  interest  for  a  definite  portion  of  said  term. 

Sec.  16.  Eeal  estate,  owned  by  any  person  in  fee,  or  for  life,  Taxe?"  a  uen  ' 
or  for  a  term  of  years  by  gift  or  devise  and  not  by  contract,  shall  oj^'*"*^  *«"•  ""^ 
stand  charged  with  his  lawful  taxes,  in  preference  to  any  other 
lien,  and  may  be  sold  for  the  same,  and  costs  of  collection,  within 
one  year  after  the  taxes  become  due,  notwithstanding  any  transfer 
thereof,  or  any  levy  of  attachment  or  execution  thereon ;  and 
shall,  after  the  expiration  of  such  year,  and  before  any  such  trans- 
fer or  levy,  remain  liable  for  the  payment  of  such  taxes  and  costs  ^nd  nlt^fk 
until  paid;  but  no  real  estate,  so  transferred  or  levied  upon,  shall  ^''^^"^^•'ftitie. 
be  sold  for  the  payment  of  any  taxes  laid  upon  a  list  made  after 
such  transfer  or  levy,  nor  shall  any  real  estate,  legally  transferred, 
attached,  or  taken  by  execution,  be  sold  for  taxes,  when  other 
estate  can  be  found  sufficient  to  pay  them  and  the  legal  costs.* 

Sec.  16.     The  selectmen  of  any  town,  the  mayor  of  any  city.  How!tndS 

the  warden  of  any  borough,  the  committees  of  other  communities  '""?J»^  "^° 

•^  1  •  1  ,        .      «  '  *"*y  ^«  con- 

may  continue  any  tax  lien  upon  any  real  estjite  therein  for  not  tinned    see  Act 

•^  r  J  of  1879  following. 

*  Taxes  paid  by  mortgagee  are  a  lien  on  the  land.    14  Conn.,  82. 


/ 


Ibid. 


24 

more  than  ten  jeai^s  after  the  tax  becomes  payable,  by  recording 
m  the  land  records  of  the  town,  within  the  first  year  of  said 
period,  their  certificate  describing  the  real  estate,  the  amount  of 
tbe  tax  and  the  time  when  it  became  due ;  and  thereupon  such 
tax  shall  remain  a  hen  upon  such  land,  at  interest,  at  seven  per 
cent  a  year  and  said  land  may  at  any  time  during  said  period  be 
sold  for  said  tax,  m  the  same  manner  as  if  sold  within  said  first 
year. 

ACTS  OF  1879,  CHAPTER  LXXIII. 

[An  Act  concerning  Tax  Liens. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

Section  1.     The  first  selectman  of  any  town,  the  mayor  of  any 
city,  the  warden  of  any  borough,  and  the  chairman  of  the  com- 
mittee of  other  communities  may  continue  any  tax  lien  upon  any 
real  estate  by  causing  to  be  recorded  in  the"  land  records  of  the 
town  in  which   the  real  estate  is  situated,  within  the  first  year 
after  the  tax  becomes  due,  his  certificate  describing  the  real  estate 
the  amount  of  the  tax  and   the  time  when  it  became  due  and 
thereupon   such  tax,  with  the  interest  thereon  at  seven  percent 
per  annum,  shall  remain  a  lien   upon   such   real  estate  for  five 
years  thereafter  unless  the  tax  and  interest  shall  be  sooner  paid  • 
and  any  tax  lien  so  continued,  when  the  tax  has  been  paid   may 
be  discharged  by  a  certificate  of  the  collector  of  the  tax  recorded 
m  such  land  records. 

Sec.  2.     All  acts  inconsistent  herewith  are  hereby  repealed  • 
but  any  tax  lien  continued  by  a  certificate  heretofore  recorded  as 
required  by  section  sixteen,  chapter  two,  title  twelve,  of  the  gen- 
eral statutes,  and  the  amendment  thereto  approved  July  2   1875 
shall  continue  in  force  as  therein  provided.]  '  ' 


Mr-orX      .^f"' J^- 1  ^^T  ^  .^^"l^tor  shall  levy  a  tax  warrant  on  real 

land  for  taxes,    cstatc,  he  sliall  advcrtisc  the  time  and  place  of  sale  three  weeks 

by  posting  on  a  sign-post  in  the  town,  and  by  publication,  at  least 

once  a  week,  in  a  daily  newspaper  published  in  said  town,  if  any 

there  be,  otherwise  in  a  newspaper  published  in  the  county  at 

least  SIX  weeks  before  the  time  of  sale,  and   then  sell  at  public 

auction  enough  of  said  estate  to  pay  the  taxes  and  co.sta  chargeable 

against  the  owner,  and  execute  and  deliver  a  deed  thereof  to  tlie 

purchaser,  to  be  lodged  in  the  office  of  the  town  clerk  of  the  town 

where  the  land  lies,  to  remain  unrecorded  twelve  months;  and  if 

the  party  from  whom  the  Uix  was  due,  or  any  person  interested 

in  the  estate,  shall,  within  twelve  months  from  the  tim^  of  such 

sale,  pay  or  tender  to  the  purchaser  the  purchase  morffey  with 

twelve  ^er  cent,  interest,  such  deed  shall  be  delivered  to  th^  person 

paying,  or  tendering  the  money,  who,  if  not  the  owner,  shall  have 

a  hen  thereon  for  the  money  paid  by  him,  and  twelve  percent 

interest;  but  if  the  purchase  money  and  interest  shall  not  be  paid 


f 


/ 


> 


^ 


\ 


25 

within  such  time,  then  the  deed  shall  be  recorded  and  have  full 
effect.* 

ACTS  OF  1877,  CHAPTER  IX. 

An  Act  regulating  the  Sale  of  Real  Estate  for  Taxes. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in   General 
Assembly  convened: 

No  collector  of  taxes  shall  levy  upon  and  sell  under  his  war- collector  of 
rant,  any  real  estate  which  is  subject  to  a  mortgage,  lien,  or  other  ^^^XVS"" 
incumbrance,  appearing  of  record  at  the  time  of  such  levy,  unless '"^^'^  estotewith- 
he  shall  have  deposited  in  the  post-office,  postage  paid,  a  written  hofC'iTthe'^' 
notice  directed  to  the  holder  of  every  such  mortgage,  lien,  or  {„.  ^"'^""^"»«*' 
cumbrance,  at  his  usual  place  of  abode,  at  least  three  weeks  before 
such  sale,  stating  the  property  to  be  sold,  the  time  and  place  of 
sale,  and  the  amount  to  recover  which  such   sale  is  to  be  made ; 
and  for  each  notice  so  sent,  said  collector  shall  be  entitled  to  add 
the  sum  of  fifty  cents  and   the  amount  he  may  have  necessarily 
paid  the  town  clerk  for  making  a  search  of  the  records,  to  his  fees 
now  by  law  provided. 

ACTS  OF  1877,  CHAPTER  LX. 

An  Act  in  Alteration  of  an  Act  entitled  Taxation. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

Section  1.     No  real  estate  encumbered  by  mortgage  or  other  what  t««i  en- 
lien  shall  be  sold  for  the  payment  of  any  taxes  hereafter  to  become  eSTt^^'S' 
due,  except  the  taxes  laid  upon  the  assessed  valuation  of  the  par-^^^^'w- 
ticular  real  estate  so  encumbered,  unless  the  sale  is  made  subject 
to  such  mortgages,  or  other  liens  thereon,  as  were  recorded  before 
the  laying  of  such  taxes. 

1  ^f  u  ^'^  Whenever  the  equity  of  redemption  in  any  real  estate  saieof  equity 
shall  be  ottered  tor  sale  tor  the  payment  of  taxes,  and  the  whole  of '"' "^^^^p****" 
such  equity  shall  not  be  required  therefor,  the  collector  of  taxes  ^^S!^*"' ^'^ 
shall  sell  only  such  undivided  part  of  the  whole  equity  as  may  be 
necessary  to  raise  the  amount  required  to  pay  the  taxes  and  ex- 
penses of  sale,  and  he  shall  give  to  the  purchaser  a  deed  of  so 
much  of  the  equity  as  shall  be  so  sold. 

[ACTS  OF  1879,  CHAPTER  LXVII.        - 

An  Act  authorizing  the  Foreclosure  of  Tax  Liens. 

Be  it  enacted  hy  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened: 

Tax  liens  may  be  foreclosed  in  the  manner  provided  by  law  for Porecio.are of 
the  loreclosure  of  mortgages  of  real  estate;  and  the  court  havincr^ '*«"«• 
jurisdiction  may  limit  a  time  for  redemption,  or  order  the  sale  of 
the  property,  or  pass  such  other  decree  as  it  shall  judge  proper 


V 


*  Poraona  notice  to  a  tax  debtor  to  pay  the  tax,  as  a  prerequisite  to  making  distress  therefor  in 
not  required;  n<.r  u  personal  deman.l  for  pers-.nal  property  to^satisfy  the  tax  l^fore  U^ sa  f of  r^l^ 
esute,  If  the  notices  required  by  law  have  been  ^iven  7  Conn  505  Demand  l^nnlnf.  a  f ' 
make  the  tax  due,  but  is  neccs^ry  before  u  levy  80  Conn  .  SW  The  de^7of  therffi.Sr  Ih"^^  H 
lodged  with  the  town  clerk,  with  all  convenient  dispaVch  ifier  the  tale     Ibid  '"*  ^ 


A 


)l 


HI 


lb. 


26 

ACTS  OF  1881,  CHAPTER  XX. 
An  Act  in  relation  to  the  Foreclosure  of  Tax  Liens. 

Be  it  enacted  by  the  Senate  and  Home  of  Bepresentaiives  in  General 
Assembly  convened: 

Section  1.  In  all  actions  hereafter  brought  for  the  foreclosure 
of  tax  liens,  all  the  municipal  corporations  which  have  such  liens 
upon  the  property  in  question  may  join  in  one  complaint  to  fore- 
close the  same. 

Sec.  2.     This  act  shall  take  effect  from  its  passage.] 


Relief  from  levy 
on  body,  by 
takinz  p<N)r 
debtor's  oath. 


1S61.  1865. 
Preceding  sec- 
tions  not  ap- 

J»licftbleto  Hart 
«)rd  or  New  Ha 
▼en. 


1875.    Page  62. 


Sec.  18.  WJien  any  person,  committed  to  jail  by  the  collector 
for  the  non  payment  of  any  tax,  shall  be  i)oor  and  unable  to  pay 
it,  he  may  apply  to  take  the  poor  debtor's  oath,  giving  the  requi- 
site notice  to  the  mayor,  warden,  or'one  of  the  selectmen  or  com- 
mittee of  the  community,  laying  such  tax;  and  if  admitted  to 
take  such  oath,  the  community  shall  pay  such  collector  the 
amount  of  the  tax,  and  the  costs  occasioned  by  the  commitment 
therefor,  if  made  within  eight  months  after  the  time  when  such 
tax  became  payable.* 

Sec.  19.  The  provisions  of  the  twelfth  section  of  this  Chapter 
shall  not  apply  to  the  time  and  mode  of  the  payment  and  col- 
lection of  taxes,  in  the  town  or  city  of  New  Haven,  the  New 
Haven  city  school  district,  or  the  town  or  city  of  Hartford;  but 
the  provisions  contained  in  the  sections  numbered  from  seventy- 
nine  to  ninety-nine,  inclusive,  of  title  sixty-four  of  the  generol 
statutes  in  the  revision  of  1866,  in  respect  to  the  time  and  mode 
of  the  payment  and  collection  of  such  taxes,  shall  continue,  and 
are  hereby  continued  in  force  as  respects  the  same. 


Collector  of 
town  taxes  to 
make  monthly 

ftayments  with 
Ist  of  names 
from  whom 
taxes  have  been 
collected. 


Snch  lists  to  be 
kept 


ACTS  OF  1878,  CHAPTER  XXXI. 

An  Act  in  Addition  to  an  Act  concerning  the  Collection  of  Taxes, 

and  repealing  Section  20,  Cbajiter  III,  Title 

12  of  the  Revised  Statues. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in   General 
Assernbly  convei\ed: 

Section  1.  Every  collector  of  town  taxes  shall,  on  or  before 
tiie  fifth  day  of  every  month,  deliver  over  to  the  town  treasurer 
all  moneys  collected  by  him  as  taxes  and  interest  thereon  pre- 
vious to  tlie  first  day  of  that  month,  and  shall,  at  the  same  time, 
deliver  to  said  treasurer  a  complete  list  of  the  names  of  the  per- 
sons from  whom  said  moneys  were  collected,  stating  therein  the 
amount  of  principal  and  interest  paid  by  each  person  named  on 
said  list,  and  the  time  of  such  payment.  " 

Sec  2.  It  is  hereby  made  the  duty  of  all  town  treasurers  to 
preserve  all  said  lists  so  to  be  delivered  to  them,  as  is  in  the  fore- 
going section  provided,  until  the  next  annual  audit  and  settle- 
ment of  their  accounts  with  their  respective  towns,  and  to  deliver 


•  For  the  provisions  of  law  as  to  poor  debtor's  oath  see  Title  IX,  Chapter  II.  General  BUtntes. 


■'t 


f 


\ 


1      ■   r 


> 


i-       I     Y 


Y 


27 

the  said  lists  to  the  selectmen,  who  shall  keep  them  until  the 
accounts  of  the  collector  delivering  the  same  are  finally  settled 
with  the  town. 

Sec.  3.  If  the  collector  of  any  town  shall  retain  or  neglect  to  Negii«rent  coi- 
deliverover  said  moneys  and  lists,  or  either  of  them,  as  above  w??ii^'^''*** 
required,  he  shall  thereby  forfeit  his  fees  for  collecting  said 
moneys,  and  it  shall  be  the  duty  of  the  treasurer  of  such  town  to 
forthwith  inform  the  selectmen  of  such  town,  in  writing,  of  such 
retention  or  neglect,  and  it  shall  be  the  duty  of  said  selectmen  to 
enforce  said  forfeiture. 

Sec.  4.     Every  person  violating  any  of  the  provisions  of  this  Penalty  for  vio- 
act  shall,  for  each  violation,  forfeit  and  pay  into  the  treasury  of'*'''*"*'''**'"*^ 
the  town  where  such  violation   occurs,  the  sum  of  one  hundred 
dollars;  provided^  however,  that  this  act  shall  not  apply  to  towns 
where  there  may  now  be  in  force  any  special  and  local  system  or 
method,  provided  by  law,  for  the  collection  of  taxes. 

Sec.  5.  Section  twenty  of  chapter  two  of  title  twelve  of  theiiepeai 
general  statutes,  revision  of  1875,  which  reads  as  follows,  to  wit: 
"Section  twenty.  Every  collector  of  town  taxes  shall,  on  the 
first  Monday  of  every  month,  pay  to  the  town  all  moneys  by  him 
collected  up  to  that  time,  and  shall  submit  his  tax-book  and  list 
to  the  town  treasurer,  who  shall  examine  the  same  and  charge 
him  with  any  interest  found  due,  and  if  either  neglect  to  comply 
with  the  provisions  of  this  section  he  shall  forfeit  one  hundred 
dollars  to  the  town : "  is  hereby  repealed. 


Sec.  21.     Warrants  for  the  collection  of  taxes  may  be  in  the  Form  l?Sx 

following  form  :  warrant 

To  A.  B..  collector  of  taxes  of  the  [Here  insert  the  name  of  the 
community  laying  the  tax,']  in  the  countv  of ,  Greeting: 

By  authority  of  the  State  of  Connecticut,  you  are  hereby  com- 
rnanded  forthwith  to  collect  of  each  person  named  in  the  annexed 
list,  his  proportion  of  the  same,  as  therein  stated,  being  a  tax  laid 

by  [name  of  community,']  on  the day  of  A.  D. 

18—,  for  the  purpose  of  [Here  state  the  purpose  for  which  the  tax 
was  laid.]     And  you  are  to  pay  the  sums  collected  to  the  treasurer 

of  said    [iiame  of  commtmiUj^  on  or  before    the day  of 

,  A.  D.  18 — .  And  if  any  person  fails  to  pay  his  propor- 
tion of  said  tax,  you  are  to  levy  upon  his  goods  and  chattels,  and 
dispose  of  the  same  as  the  law  directs;  and  after  satisfying  said 
tax  and  the  lawful  charges,  return  the  overplus,  if  any',  to^him  ; 
and  for  want  of  such  goods  and  chattels  you  are  to  levy  upon  his 
real  estate,  and  sell  enough  thereof  to  pay  his  tax  and  the  costs  of 
levy,  and  give  to  the  purchaser  a  deed  thereof,  or  take  the  body 
of  said  person  and  him  commit  unto  the  keeper  of  the  jail  of  said 
county  within  the  prison,  who  is  hereby  commanded  to  receive 
and  safely  keep  him  until  he  shall  pay  said  sum,  together  with 
your  fees. 

Dated  at ,  this day  of ,  A.  D.  18—. 

A.  B.,  Justixie  of  the  Peace, 


.     Chapter  III. 
SCHOOL    DISTRICT    TAXES. 


Seotion 

1.  To  be  laid  on  what. 

2.  Assessment  of  real  estate  in  two  districts. 
8.     Board  of  relief,   how  constituted.     De- 

dnctions  for  indebtedness. 


Beotion 

4.  Assessment  of  real  estate  omitted  tkom 

Krand  list 

5.  Of  land  sold  since  completion  of  grand  list. 

6.  Mode  of  assessment. 


1858.      1860. 
To  be  laid  on 
what. 


1856.      1874. 
Assessment  of 
real  estate  in 
two  districts. 


Board  of  relief, 
how  constita- 
ted. 


Deductions  for 
Indebtedness. 


1869. 
Assessment  of 
real  estate  omit- 
ted   from  grand 
Itot. 


Section  1.  All  taxes  imposed  by  any  school  district  shall  be 
laid  on  the  real  estate  situated  therein,  and  the  ratable  personal 
estate  and  polls  of  those  persons  who  belonged  to  said  district  at 
the  time  of  laying  such  tax,  which  polls  sfiall  be  set  in  the  list  at 
one  hundred  dollars  each,  except  when  exempt,  and  upon  any 
manufacturing  or  mechanical  business,  subject  to  taxation,  which 
IS  located  or  carried  on  in  said  district,  not  including  therein  the 
value  of  any  real  estate  situated  out  of  the  district;  and  neither 
the  business  so  taxed,  nor  any  real  estate  in  said  district,  shall  be 
taxed  in  any  other  district* 

Sec.  2.  When  real  estate  in  any  district  is.  so  entered  in  the 
list  of  the  town  in  common  with  other  estate  situated  out  of  said 
district,  that  there  is  no  distinct  and  separate  value  put  by  the  as- 
sessors upon  the  part  lying  in  said  district,  one  or  more  of  the 
assessors  of  the  town  in  which  said  property  is  situated  shall  on 
application  of  said  district,  value  said  part  of  said  estate,  and 're- 
turn a  list  of  the  same  to  the  clerk  of  said  district ;  and  notice  of 
such  valuation  and  of  the  meeting  of  the  assessors  and  selectmen 
hereafter  mentioned,  shall  be  given  by  the  district  committee,  in 
the  same  way  as  a  notice  for  district  meetings.f 

Sec.  3.  At  the  end  of  ten  days,  after  such  return  of  said  list 
said  assessors  and  selectmen  shall  meet  in  such  place  as  said  com- 
mittee shall  designate  in  such  notice,  and  shall  have  the  same 
power,  in  relation  to  such  list,  that  the  board  of  relief  has  in  rela- 
tion to  town  lists ;  and  no  deduction  or  abatement  shall  be  made 
on  account  of  the  indebtedness  of  the  owner  of  any  real  estate  so 
taxed,  unless  both  the  debtor  and  the  creditor  belong  to  said  dis- 
trict, and  the  debt  is  secured  by  a  mortgage  of  real  estate  situated 
therein ;  and  such  list,  when  perfected  by  said  assessors  and 
selectmen,  shall  be  lodged  with  the  to\yn  clerk ;  and  said  valua- 
tion shall  be  the  rule  of  taxation  for  said  estate,  by  said  district 
for  the  year  ensuing;  and  said  assessors  shall  be  paid  by  said 
district  a  reasonable  compensation  for  their  services. 

Sec.  4.  When  any  real  estate  in  any  district  has  not  been  put 
into  the  town  list,  or,  when  any  polls  in  any  district,  liable  to 
taxation,  have  not  been  entered  in  said  list,  one  or  more  of  the 

4Sfi  5s7  •  ?  n!fJ°«<5^  n*H '^'"  I*  taxable  there  whether  the  owner  belongs  there  or  not."  11  Conn 
co;;t'uV-e^i5'cLn?m''^  ^"^'"^  ^*^^^  "^'"^  if  inarlificially  drawn,  will  be  favoUly 
Bel  S*Conn^,455"466!^  assessors,  wken  called  out  under  this  eectiou,  will  be  favorably  conatrued, 


1 


/ 


f 


S 


,  '< 


1 


\ 


i 


1  ' 


29 

assessors  of  the  town  in  which  such  omission  has  occurred,  on 
application  of  said  district,  shall  value  such  real  estate,  and  make 
a  list  of  said  polls,  and  add  such  property  and  polls  to  the  list  of 
the  disti'ict 

Sec.  5.     When  a  district  lays  a  tax  on  the  town  list  last  com- of  landed 
pleted,   and   the   title   to  any  real  estate   has  been  in  any  way  SrofSS" 
changed  between  the  first  day  of  October  next  preceding,  and  the"*'- 
time  of  laying  said  tax,  one  or  more  of  the  assessors  of  the  town 
in  which  such  change  of  property  has  occurred,  on  application  of 
such  district,  shall  value  said  real  estate  in  the  name  of  the  person 
owning  it  at  the  time  of  laying  said  tax,  and  deduct  the  same  from 
the  list  of  the  person  in  whose  name  it  stood  on  the  town  list. 

Sec.  6.     The  assessors,  in  performing  the  duties  mentioned  inModeif2;»«. 
the  two  preceding  sections,  shall  proceed  in  the  manner  prescribed™*"^ 
for  assessing  real  estate  in  the  second  section  of  this  Chapter. 

ACTS  OF  1877,  CHAPTER  XXXIV. 

[An  Act  relating  to  School  District  Taxes. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General     ' 
Assembly  convened: 

That  whenever  any  school  district,  having  within  its  boundaries  Keai  estate 
any  town  almshouse  and  farm,  shall  impose  any  tax  for  the  pur-«^*'"*^  b/town, 
pose  of  .building  or    repairing  its   school  house,  said  real  estate  ^mjl"*"  *""" 
owned  by  said  town  shall  not  be  exempt  from  such  taxation  ] 


Chapter  IV. 
COUNTY    TAXES. 


Section 

1.    How  laid,  assessed,  and  collected. 


Sbction 
2.    Court  houses  and  jails,  how  built  and  repaired. 


Section  1.     When  the  county  commissioners  in  any  county  h«w ilS*;.. 
shall  deem  it  necessary  to  levy  a  tax  upon  its  inhabitants,  they  »«88ed**ndwi. 
shall  call  a  meeting  of  the  representatives    for  the    time  being,  *^'''*^ 
chosen  to  the  general  assembly  from  all  the  towns  in  the  county,' 
who  may  impose  such  tax  as  may  be  deemed  necessary  upon  such 
towns  ;  and  the  clerk  of  the  superior  court  shall  be  clerk  of  said 
meeting,  and  record  its  proceedings  in  the  records  of  said  court. 
Said  tax  shall  be  imposed  upon  the  towns  in  proportion  to  their 
respective  lists  last  made  and  completed,  and  be  payable  at  such 
time  as  said  meeting  may  prescribe ;  and  said  clerk  shall  draw  and 
sign  an  order,  upon  each  town,  for  its  tax  so  imposed,  in  ftxvor  of 
the  county  treasurei',  of  which  notice  shall  forthwith  be  given  by 
said  clerk  to  one  of  its  selectmen ;    and  if  any  town  shall  neo-lect 
to  pay  its  tax,  by  the  time  prescribed,  said  treasurer  shall  report 


\ 


i^n^^mmmm 


1851.      186a 
Court-houses 
and  jails,  how 
built  and  re- 
paired. 


30 

such  neglect  to  said  clerk,  who  shall  record  it,  and  issue  an  exe- 
cution, against  the  goods  and  estate  of  the  inhabitants  of  said  town, 
in  the  name  of  the  county  treasurer,  returnable  in  sixty  days,  di- 
rected to  the  sherift'  of  said  county  or  his  deputy,  for  the  amount 
of  the  tax  remaining  unpaid,  to  be  proceeded  with  as  executions 
in  civil  actions. 

Sec.  2.  When  it  shall  be  necessary  to  build  or  repair  a  court- 
house or  jail  in  any  county,  it  shall  be  done  at  the  expense  of  the 
county,  and  the  taxes  necessary  for  that  purpose  shall  be  levied 
and  collected  in  manner  aforesaid ;  except  that  when  a  court-house 
or  jail,  or  its  appurtenances,  shall,  in  the  opinion  of  the  county 
commissioners,  need  repairs,  which  will  not  cost  over  six  hundred 
dollars,  and  cannot  be  defrayed  out  of  the  moneys  in  the  county 
treasury,  they  shall  make  an  estimate  of  the  expense  of  such  re- 
pairs, which  shall  be  recorded  by  the  clerk  of  the  superior  court 
for  said  county  ;  and  shall  apportion  the  amount  of  such  estimate 
among  the  towns  in  such  county,  in  proportion  to  their  respective 
lists  last  completed;  and  the  same  may  be  collected  in  the  manner 
provided  in  the  preceding  section. 


♦■■<«< 


Chaptek  V. 


MILITARY   COMMUTATION    TAX. 


ACTS  OF  1881,  CHAPTER  CXLIII. 

An  Act  in  relation  to  the  Commutation  Tax. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  in  General 
Assembly  convened : 

Enrollment  SECTION  1.     Scction  four  (page  112)  of  the  general  statutes  is 

ricS"^^  '*"^"  amended  to  read  as  follows :    The  names  of  all  male  citizens  of 

this  state  between  the  ages  of  eighteen  and  forty-five  years  shall 

annually,  at  some  time  betw^een  the  first  day  of  October  and  the 

first  day  of  March   following,  be   enrolled    alphabetically  by  or 

under  the  supervision  of  the  selectmen  of  the  town  in  which  they 

reside.     On  such  enrollment  lists  and  opposite  the  name  of  every 

pei*son,  exempt  from  military  duty,  or  a  minor,  or  in  the  active 

militia,  the  selectmen    shall  write '*  exempt "  and  the  reason  of 

such  exemption,  or  *'  minor  "  or  "active  militia,"  as  the  case  may 

List  to  be  filed    bc,  and  shall  sign  said  lists  and  file  them  in  the  office  of  the  town 

with  town  clerk  q\qy^  Qf  g^jh  town ;  and  annually,  on  or  before  the  first  day  of 

April,  make  report  to  the  adjutant-general  of  the  total  number  eu- 

lieport  to adju-  rollcd  ou  their  rcspcctivc  towu  lists,  the  number  marked  exempt 

tant general.      ^^  rcasou  of  disability,  the  number  exempt  by  reason  of  other 

causes,  the  number  of  minors,  the  number  of  active  militia,  the 


I 


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31 

number  liable  to  military  duty,  and  the  number  liable  to  pay  a 
commutation  tax  as  hereinafter  provided,  and  shall  certify  that 
they  believe  said  lists  to  be  correct.  The  adjutant-general  shall 
forward  the  return  of  the  number  liable  to  pay  a  commutation  tax 
to  the  state  treasurer. 


GENERAL  STATUTES,  TITLE  10,  CHAPTER  I. 


Sec.  5.     The  following  reasons  shall  exempt  from  such  military  who  exempt, 
duty :  first,  such  physical  or  ijiental  disabilities  as  shall  be  pre- 
scribed in   general   orders   issued   by    the   surgeon   general   and 
approved  by  the  commander-in-chief;   and  printed  copies  of  such  i^j^ 
approved  general   orders  specifying  such  reasons  of  exemption 
shall  be  sent  annually,  on  or  before  the  first  day  of  June  in  each 
year,    to   the   selectmen   and   town   clerk   in   each   town    in  the 
stale  by   the   surgeon   general ;     second,  service  in  the  army  or 
or  navy  of  the  United  States,  during  the  late  rebellion,  and  an 
honorable  discharge  therefrom ;  third,  membership  for  the  time 
being  of  a  volunteer  fire  company  in  this  state ;  fourth,  service  for 
five  years  consecutively  in  the  active  militia  of  this  state  or  in  any 
volunteer  fire    company  in  this  state;    fifth,  being  a  warden  or 
deputy  warden  of  the  state  prison ;  sixth,  any  further  reason  ex- 
pressly provided  by  law  ;  but  the  reasons  specified  in  the  clauses 
marked  second,  third  and  fourth  in  this  section,  shall  not  exempt 
from  military  duty  in  time  of  war,  invasion  or  rebellion,  or  reason- 
able apprehension  thereof. 


ACTS  OF  1881,  CHAPTER  CXLIII. 


Sec.  2.  Section  six  (page  112)  of  the  general  statutes  is  commuution 
amended  to  read  as  follows:  The  selectmen  of  every  town  shall, ***• 
on  every  rate-bill  for  its  annual  tax,  add  a  tax  of  two  dollars  on 
every  person  so  enrolled  as  liable  to  military  duty,  except  minoi-s 
and  members  of  the  active  militia,  which  tax  shall  be  in  commu- 
tation of  military  duty,  and  collected  and  paid  to  the  town  at  the 
time  and  in  the  manner  provided  for  town  taxes.  The  town 
treasurers  shall  pay  to  the  treasurer  of  the  state,  on  or  before  the 
tenth  day  of  November  annually,  such  military  commutation  tax 
as  is  determined  to  be  due  from  their  respective  towns  by  the  re- 
turns of  the  selectmen  to  the  adjutant-general  last  before  made, 
except  as  hereafter  provided,  and  the  treasurer  shall  have  the 
same  power  to  enforce  such  payment  as  he  has  in  the  case  of  any 
state  tax.  The  town  treasurers  in  making  the  payments  above 
provided  for  may  hereafter  deduct  therefrom  a  sum  equal  to  that 
part  of  the  commutation  taxes  placed  upon  the  rate-bills  of  their 
respective  towns  last  issued 'which  caiir>(^  ;|?.g  collected,  not  to  ex- 
ceed ten  per  cent,  of  su<ih  kixefe, .  '..*  I    ;:.•'! 


.   •  •   •  •  • 
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32 


GENERAL  STATUTES,  TITLE  10,  CHAPTER  I. 

Penalty  if  80-         Sec.  7.     Any  Selectman  neglecting-  or    refusing  to  faithfully 
lectmen neglect  perform   the   dutv  OS  enrolling   officer  required  by  this  chapter 

or  refuse  to  en-     '^      , ,   ,        ^        i     /»  i  i       i     i    1 1  ixr  i  i  i  •  i 

roll.  shall  be  nned  nve  hundred  dollars.     When  the  adjutant-general 

shall  find,  from  the  returns  of  the  selectmen  in  any  town,  that 
they  have  not  made  a  true  report  of  the  number  of  persons  liable 
to  military  duty  or  to  pay  a  commutation  tax,  under  the  provi- 
sions- of  this  title,  he  shall  notify  them  by  mail  that  they  have 
failed  to  make  such  report;  and  if  they  shall  not  make  true  re- 
port of  the  number  of  such  persons,  as  nearly  as  the  same  (;an  be 
ascertained,  within  twenty  days  after  such  notice,  he  shall  notify 
the  state's  attorney  in  the  county  in  which  said  selectmen  reside, 
who  shall  pr<^xjeed  to  collect  such  penalty. 
Penalty  for  giv-  Sec.  8.  Ally  pcrsou  kuowiugly  and  willfully  refusing  informa- 
ing false  inform- ^^^j^  or  giviiig  falsc  information,  to  any  selectman  makin<^  such 
enrollment,  respecting  the  name,  age,  residence,  occupation,  mili- 
tary service,  or  service  in  any  fire  company,  or  physical  or  mental 
disability  of  himself,  or  of  his  son  or  ward,  or  person  in  his  em- 
ploy or  boarding  with  him,  shall  be  fined  twenty  dollars.  In  case 
of  doubt  as  to  exemption  from  military  duty,  or  from  the  payment 
of  such  commutation  tax,  the  burden  of  proving  such  exemption 
shall  be  on  the  person  claiming  it;  and  all  enrolling  officers  may 
require  the  persons  examined  by  them  to  testify  under  oath,  and 
may  administer  such  oath. 

Sec.  9.  The  commander-in-chief  may  a[)point  post  surgeons, 
removable  at  his  pleasure,  to  determine  exemptions  from  military 
duty  by  the  standard  of  disability  prescribed  by  the  surgeon 
general  as  aforesaid.  All  decisions  of  such  post  surgeons  shall  be 
subject  to  review  and  reversal  by  the  surgeon  general. 


Post  surgeons. 


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